Every year Cheyenne Industries manufactures 8,000 units of part 231 for use in its production cycle. The per unit costs of part 231 are as follows: Pharoah, Inc., has offered to sell 8,000 units of part 231 to Cheyenne for $32 per unit. If Cheyenne accepts Pharoah's offer, its freed-up facilities could be used to earn $13,700 in contribution margin by manufacturing part 240 , In addition, Cheyenne would eliminate 40% of the fixed overhead applied to part 231. (a) - Your answer is partially correct. Calculate total relevant cost to make and net cost to buy. Total relevant cost to make $ Net relevant cost to buy $