Current Attempt in Progress Every year Ayayai Industries manufactures 7,900 units of part 231 for use in its production cycle. The per unit costs of part 231 are as follows: Direct materials $ 3 11 6 Direct labor Variable manufacturing overhead Fixed manufacturing overhead Total 10 $30 Flintrock, Inc., has offered to sell 7,900 units of part 231 to Ayayai for $33 per unit. If Ayayai accepts Flintrock's offer, its freed-up facilities could be used to earn $11,000 in contribution margin by manufacturing part 240. In addition, Ayayai would eliminate 40% of the fixed overhead applied to part 231. (a) Calculate total relevant cost to make and net cost to buy. Total relevant cost to make $ Net relevant cost to buy $ (b) Should Ayayai accept Flintrock's offer