Dentech, Inc., uses 15 units of part RM67 each month in the production of dentistry equipment. The cost of manufacturing one unit of RM67 is the following Direct material Material handling (20% of direct-material cost) Direct labor Manufacturing overhead (150% of direct labor) $ 2,500 500 40,000 60,000 Total manufacturing cost $103,000 Material handling represents the direct variable costs of the Receiving Department that are applied to direct materials and purchased components on the basis of their cost. This is a separate charge in addition to manufacturing overhead. Dentech's annual manufacturing overhead budget is one-third variable and two-thirds fixed. Scott Supply, one of Dentech's reliable vendors, has offered to supply part number RM67 at a unit price of $61,000. Required: 1. If Dentech purchases the RM67 units from Scott, the capacity Dentech used to manufacture these parts would be idle. Should Dentech decide to purchase the parts from Scott, the unit cost of RM67 would increase (or decrease) by what amount? per unit