Company produces 600 units of item Manually at a total cost of 4.000 Direct materials Director Variate ever 1 700 Total Company CC has offered to supply at 8600 units of SM per year for 535 per unit Was the offer, per unit of the feed overhead wd be saved innom of Cosmetics vacated reducing lease payments by 151.600 per year. What are the relevant costs for the maternative $256.800 5311,800 1336,800 5326,800