Exercise 8-8 (Part Level Submission) The Pina Colada Company manufactures 1,285 units of a part that could be purchased from an outside supplier for $13 each. Pina Colada's costs to manufacture each part are as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Total $17 All fixed overhead is unavoidable and is allocated based on direct labor. The facilities that are used to manufacture the part have no alternative uses. (a-b) Your answer is partially correct. Try again. (a) Calculate relevant cost to make. Relevent cost to make $ per unit (b) Should Pina Colada continue to manufacture the part? res #