Every year Underwood Industries manufactures $15,000$ units of part $231$ for use in its production cycle. The per unit costs of part $231$ are as follows:

Direct materials

$$6$

Direct labor

$12$

Variable manufacturing overhead

$10$

Fixed manufacturing overhead

$15$

Total

$$43$

Flintrock, Inc., has offered to sell $15,000$ units of part $231$ to Underwood for $$40$ per unit. If Underwood accepts Flintrock$$s offer, its freed$-$up facilities could be used to earn $$10,000$ in contribution margin by manufacturing part $240.$ In addition, Underwood would eliminate $75\%$ of the fixed overhead applied to part $231.$

Required

Calculate total relevant cost to make and net relevant cost to buy.