Every year Martinez Industries manufactures 5,300 units of part 231 for use in its production cycle. The per unit costs of part 231 are as follows: Direct materials $5.00 Direct labor 11.00 Variable manufacturing overhead 6.00 Fixed manufacturing overhead 10.00 Total $32.00 Sandhill, Inc., has offered to sell 5,300 units of part 231 to Martinez for $32 per unit. If Martinez accepts Sandhill's offer, its freed-up facilities could be used to earn $10,600 in contribution margin by manufacturing part 240. In addition, Martinez would eliminate 40% of the fixed overhead applied to part 231