Every year Bramble industries manufactures 9,700 units of part 231 for use in its production cycle. The per unit costs of part 231 are as follows: Direct Materials $4.00 Direct Labor $12.00 Variable Manufacturing overhead $6.00 Fixed manufacturing overhead $10.00 Total $32 Ivanhoe, Inc., has offered to sell 9,700 units of part 231 to Bramble for $33 per unit. If Bramble accepts Ivanhoe's offer, its freed-up facilities could be used to earn $11,000 in contribution margin by manufacturing part 240. In addition, Bramble would eliminate 40% of the fixed overhead applied to part 231. Calculate total relevant cost to make and net cost to buy.