climate control inc. manufacturers a variety of heating and air conditioning units. the company is currently manufacturing all of its own component parts. an outside supplier has offered to sell a thermostat to climate control for $46 per unit. to evaluate this offer climate control inc has gathered the following information relating to its own cost of producing the thermostat internally: direct materials $13 per unit, $202,800 units per year, direct labor $15 at $234,000 units per year, variable manufacturing overhead is $2 per unit at 31,200 units per year, fixed manufacturing overhead traceable is 3.6 per unit at $140.400 units per year, fixed manufacturing overhead, common, but allocated is $17 per unit and $265,200 units per year, total cost $56 per unit and $873,600 units per year. assuming that the company has no alternative use for the facilities now being used to produce the thermostat, compute the total cost of making and buying the parts.