Every year Concord Industries manufactures 10,000 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		9.00
Variable manufacturing overhead		7.00
Fixed manufacturing overhead		10.00
Total		$30.00

Sunland, Inc., has offered to sell 10,000 units of part 231 to Concord for $32 per unit. If Concord accepts Sunlands offer, its freed-up facilities could be used to earn $11,700 in contribution margin by manufacturing part 240. In addition, Concord 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	$enter a dollar amount
Net relevant cost to buy	$enter a dollar amount