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		$ 3.00
Direct labor		11.00
Variable manufacturing overhead		6.00
Fixed manufacturing overhead		10.00
Total		$30.00

Crane, Inc., has offered to sell 7,900 units of part 231 to Ayayai for $33 per unit. If Ayayai accepts Crane'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.

Calculate total relevant cost to make and net cost to buy.

Should Ayayai accept Crane's offer?