Every year Grouper Industries manufactures 5,300 units of part 231 for use in its production cycle. The per unit costs of part 231 are as follows: Sunland, Inc., has offered to sell 5,300 units of part 231 to Grouper for $33 per unit. If Grouper accepts Sunland's offer, its freed-up facilities could be used to earn $12,100 in contribution margin by manufacturing part 240 . In addition, Grouper would eliminate 50% 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 $