Baird Electronics currently produces the shipping containers it uses to deliver the electronics products it sells. The monthly cost of producing $9,300$ containers follows.

Unit$-$level materials $$5,200$

Unit$-$level labor $6,300$

Unit$-$level overhead $3,200$

Product$-$level costs$*9,600$

Allocated facility$-$level costs $26,800$

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

Russo Container Company has offered to sell comparable containers to Baird for $$2\mathrm{.}70$ each.

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

Baird could lease the space it currently uses in the manufacturing process. If leasing would produce $$12,100$ per month, calculate the total avoidable costs. Should Baird continue to make the containers?