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. (a) Calculate total relevant cost to make and net cost to buy. Total relevant cost to make $ Net relevant cost to buy $ (b) Should Underwood accept Flintrock's offer