Exercise 8-10 Every year Sheffield Industries manufactures 8,200 units of part 231 for use in its production cycle. The per unit costs of part 231 are as follows: Direct materials Direct labor Variable manufacturing overhead 5 Fixed manufacturing overhead Total $ 5 12 $32 Flintrock, Inc., has offered to sell 8,200 units of part 231 to Sheffield for $32 per unit. If Sheffield accepts Flintrock's offer, its freed-up facilities could be used to earn part 23. $14,400 in contribution margin by manufacturing part 240 In addition, Sheffield would eliminate 40% ofthe fixed overhead applied (a) Calculate total relevant cost to make and net cost to buy Total relevant cost to makes Net relevant cost to buys (b) Should Sheffield accept Flintrock's offer