Every year Novak Industries manufactures 7,400 units of part 231 for use in its production cycle. The per unit costs of part 231 are as follows:

Direct materials		$ 3
Direct labor		9
Variable manufacturing overhead		7
Fixed manufacturing overhead		10
Total		$29

Flintrock, Inc., has offered to sell 7,400 units of part 231 to Novak for $32 per unit. If Novak accepts Flintrocks offer, its freed-up facilities could be used to earn $12,900 in contribution margin by manufacturing part 240. In addition, Novak would eliminate 50% of the fixed overhead applied to part 231. (a) Calculate total relevant cost to make and net cost to buy.