Exercise 23-4 Make or buy decision LO A1 Gilberto Company currently manufactures 70,000units per year of one of its crucial parts. Variable costs are $1.70 per unit, fixed costs related to making this part are $70,000 per year, and allocated fixed costs are $35,000 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 $2.90 per unit guaranteed for a three-year period Calculate the total incremental cost of making 70,000 units. (Round cost per unit answers to 2 decimal places.) ncremental Costs to Relevant fixed Total relevant Relevant Amount per Total incremental cost to make calculate the total incremental cost of buying 70,000 units. (Round cost per unit answers to 2 decimal places.) Incremental Costs to Buy Relevant Amount Relevant Total relevant Total incremental cost to buy