Every year Bramble Industries manufactures 9,900 units of part 231 for use in its production cycle. The per unit costs of part 231 are as follows: Direct materials $5.00 Direct labor 12.00 Variable manufacturing overhead 7.00 Fixed manufacturing overhead 10.00 Total $34.00 Blossom, Inc., has offered to sell 9,900 units of part 231 to Bramble for $33 per unit. If Bramble accepts Blossom's offer, its freed-up facilities could be used to earn $12,100 in contribution margin by manufacturing part 240. In addition, Bramble would eliminate 40% 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 $