Gelb Company currently manufactures 54,500 units per year of a key component for its manufacturing process. Variable costs are $7.35 per unit, fixed costs related to making this component are $77,000 per year, and allocated fixed costs are $74,500 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 $3.70 per unit. Calculate the total incremental cost of making 54,500 units. (Round "variable cost per unit" answer to 2 decimal places.) Incremental Costs to Make Relevant Total Relevant Amount per Relevant Fixed Costs Unit Costs Total incremental cost to make