Graham, Inc. has been manufacturing 5,000 units of Part 10541, which is used in one of its products. At this level of production, the unit product cost of Part 10541 is as follows: Direct Materials $4 Direct Labour $8 Variable Manufacturing Overhead $4 Fixed Manufacturing Overhead $6 Unit Product Cost $22 Dixie Company has offered to sell Graham 5,000 units of Part 10541 for $19 a unit. Golden has determined that two-thirds of the fixed manufacturing overhead will continue even if Part 10541 is purchased from Dixie. Assume that direct labor is an avoidable cost in this decision. To determine whether to accept Dixie's offer, what are the relevant costs to Graham of manufacturing the parts internally? (Do not round intermediate calculations.)