Every year Kansas Company manufactures 10,000 units of part 231 for use in its production cycle. The per unit costs of part 231 are as follows: Verona Company has offered to sell 10,000 units of part 231 to Kansas for $32 per unit. If Kansas accepts Verona's offer, its freed-up facilities could be used to earn $11, 700 in contribution margin by manufacturing part 240. In addition, Kansas would eliminate 40% of the fixed overhead applied to part 231. (a) Calculate total relevant cost to make and net cost to buy. (b) Should Kansas accept Verona's offer