Adams Electronics currently produces the shipping containers it uses to deliver the electronics products it sells. The monthly cost of producing $9,200$ containers follows.

Unit$-$level materials $$6,200$

Unit$-$level labor $6,300$

Unit$-$level overhead $3,800$

Product$-$level costs$*10,200$

Allocated facility$-$level costs $28,000$

$*$One$-$third of these costs can be avoided by purchasing the containers.

Russo Container Company has offered to sell comparable containers to Adams for $$2\mathrm{.}80$ each.

Required

Calculate the total relevant cost. Should Adams continue to make the containers?

Adams could lease the space it currently uses in the manufacturing process. If leasing would produce $$12,600$ per month, calculate the total avoidable costs. Should Adam