Cardinal Company needs 20,000 units of a certain part to use in its production cycle. The following information is available: Cost to Cardinal to make the part: Direct materials $4 Direct labor $16 Variable overhead $8 Fixed overhead applied $10 $38 Cost to buy the part from the Oriole Company $36 If Cardinal buys the part from Oriole instead of making it, 60% of the fixed overhead applied will continue. Cardinal cannot use the released facilities in another manufacturing activity, regardless of what decision is made. In deciding whether to make or buy the part, the total relevant costs to make the part are: Round to a whole number