Below are the standard costs, Bor Co. It belongs to a component part manufactured by:

Direct materials	4 dollars
direct labor	10
factory load	40
standard cost per unit	54 dollars

Factory overhead applies at $1 per standard machine hour. Fixed cost is 60% of factory overheads applied and is not affected by any make-or-buy decisions. Purchasing the part from an outside supplier costs $49 per unit. What is the total relevant unit production cost for the "make or buy" decision?