Exercise 4.21 Concord Corporation currently manufactures a subassembly for its main product. The costs per unit are as follows: Direct materials $ 3.20 Direct labour 31.10 Variable overhead 13.70 Fixed overhead Total 26.20 $74.20 Regina Corp. has contacted Concord with an offer to sell it 5,300 subassemblies for $54.40 each. Should Concord make or buy the subassemblies? Create a schedule that shows the total quantitative differences between the two alternatives. (Round all entries to 2 decimal places, e.g. 1.25.) Cost to make $ Cost to buy per unit per unit Concord should the subassemblies.