Every year Kansas Company manufactures 6, 700 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 6, 700 units of part 231 to Kansas for $34 per unit. If Kansas accepts Verona's offer, its freed-up facilities could be used to earn $10, 900 in contribution margin by manufacturing part 240. In additon, Kansas would eliminate 50% of the fixed overhead applied to part 231. Calculate total relevant cost to make and net cost to buy. Should Kansas accept Verona's offer