Every year Pronghorn Industries manufactures 5,800 units of part 231 for use in its production cycle. The per unit costs of part 231 are as follows:

Direct materials		$ 5
Direct labor		12
Variable manufacturing overhead		6
Fixed manufacturing overhead		10
Total		$33

Flintrock, Inc., has offered to sell 5,800 units of part 231 to Pronghorn for $32 per unit. If Pronghorn accepts Flintrocks offer, its freed-up facilities could be used to earn $13,200 in contribution margin by manufacturing part 240. In addition, Pronghorn would eliminate 40% 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