Exercise 23-4 Make or buy decision LO A1 Gilberto Company currently manufactures 40,000units per year of one of its crucial parts. Variable costs are $3.90 per unit, fixed costs related to making this part are $40,000 per year, and allocated fixed costs are 30,000 per year. Allocated fixed costs are unavoidable whether the company makes or buys the part Gilberto is considering buying the part from a supplier for a quoted price of $2.70 per unit guaranteed for a three-year period. Calculate the total incremental cost of making 40,000 units. (Round cost per unit answers to 2 decimal places.) Incremental Costs to Make Relevant muter Relevant fixed Total relevant costs costs Unit Total incremental cost to make 0