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: $6 12 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Total 10 15 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