Every year Bridgeport Industries manufactures 6,200 units of part 231 for use in its production cycle. The per unit costs of part 231 are as follows: $5.00 12.00 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead 6.00 10.00 Total $33.00 Oriole, Inc., has offered to sell 6,200 units of part 231 to Bridgeport for $34 per unit. If Bridgeport accepts Oriole's offer, its freed- up facilities could be used to earn $12,800 in contribution margin by manufacturing part 240. In addition, Bridgeport 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 $