Gelb Company currently manufactures 46,000 units per year of a key component for its manufacturing process. Variable costs are $6.25 per unit, fixed costs related to making this component are $71,000 per year, and allocated fixed costs are $66,500 per year. The allocated fixed costs are unavoidable whether the company makes or buys this component. The company is considering buying this component from a supplier for $3.90 per unit Calculate the total incremental cost of making 46,000 units. (tound "variable cost per unit" answer to2 decimal places.) Incremental Costs to Make Relevant Relevant Amount per Fixed Costs Total Relevant Costs Unit Total incremental cost to make