Every year Blue Industries manufactures 6,000 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 9.00 7.00 Variable manufacturing overhead Fixed manufacturing overhead 10.00 Total $29.00 Cullumber, Inc., has offered to sell 6,000 units of part 231 to Blue for $33 per unit. If Blue accepts Cullumber's offer, its freed-up facilities could be used to earn $14.800 in contribution margin by manufacturing part 240. In addition, Blue would eliminate 50% 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 $