B. How much will profits increase or decrease if the outside suppliers offer is accepted?

Profit would _________ by _________

250 points units of parts6each year for use onits production line. At this level of activity, the cost per unit for part S6 4.90 Direct materials 800 Direct labor Variable manufacturing overhead 2.40 18.00 FDced manufacturing overhead $33.30 Total cost per part An outside supplier has offered to sell 23.000 units of part S-6 each year to Han Products for $49.00 per part lf Han Products accepts this offer, the facilities now being used to manufacture partS6 could be rented to another company at an annual rental of $634.100. However, Han Products has determined that two-thirds of the fixed manufacturing overhead being applied to part s 6 would continue even if part S-6 were purchased from the outside supplier. Required a the per unit and total relevant cost for buying and making the product? (Round your Per Unit answers to 2 decimal places.) Per Unit 23,000 Units Differential Costs Make Buy Make Buy Cost of purchasing Cost of making Direct materials Direct labor Variable overhead Fixed overhead S 000 S 000 S Total cost