Gelb Company currently manufactures 55,500 units per year of a key component for its manufacturing process. Variable costs are $2.95 per unit, fixed costs related to making this component are $71,000 per year, and allocated fixed costs are $68,500 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 55,500 units. (Round "variable cost per unit" answer to 2 decimal places.) Incremental Costs to Make Relevant Amount per Unit Relevant Total Relevant Fixed Costs Costs Total incremental cost to make