Gilberto Company currently manufactures 80,000 units per year of one of its crucial parts. Variable costs are $2.30 per unit, fixed costs related to making this part are $80,000 per year, and allocated fixed costs are $40,000 per year. Allocated fixed costs are unavoidable whether the company makes or buys the part. Gilberto is considering buying the part from a supplier for a quoted price of $3.50 per unit guaranteed for a three-year period. Calculate the total incremental cost of making 80,000 units. (Round cost per unit answers to 2 decimal places.) Incremental Costs to Make Relevant Relevant fixed Total relevant Amount per Unit costs costs $ 2.30 1 $ 184,000 1 $ 40,000 $ 40,000 Variable cost Allocated fixed costs Total incremental cost to make $ 224,000 Calculate the total incremental cost of buying 80,000 units. (Round cost per unit answers to 2 decimal places.) Incremental Costs to Buy Relevant Relevant Amount per Unit fixed costs $ 3.50 Total relevant costs $ 280,000 Purchase price Allocated fixed costs Total incremental cost to buy $ 280,000 Should the company continue to manufacture the part, or should it buy the part from the outside supplier? O Make O Buy