Each month, the Caitlin Company uses 10,000 units of a part for production. Gilmore Company has offered to sell the identical part to Caitlin for 543 per unit 1 Caitlin buys the part, 60% of the current fixed manufacturing costs overhead will be eliminated. Caitlin's full manufacturing cost per unit are as follows: Direct materials $ 5.00 Direct labour $19.00 Variable manufacturing overhead $12.00 Average fixed manufacturing overhead $15.00 What are the total relevant costs for Caitlin in deciding whether to make the part? a $360,000 ob $420,000 $450,000