Climate-Control, Inc. manufactures 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 $20 per unit. To evaluate this offer, Climate-Control, Inc. has gathered the following information relating to its own cost of producing the thermostat internally:

I got the relevant costs per unit to make the product ($17). Now I am being asked:

Suppose that if the thermostats were purchased, Climate-Control could use the freed capacity to launch a new product. The segment margin of the new product would be $66,000 per year. 3. Based on the additional information, what are the relevant costs per unit to the company of making the product?

How do I set this up?