Han Products manufactures 18,000 units of part 5-6 each year for use on its production line. At this level of activity, the cost per unit for part 5-6 is: $5.00 7.00 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead 2.60 12.00 Total cost per part 26.60 An outside supplier has offered to sell 18,000 units of part 5-6 each year to Han Products for $39.50 per part. If Han Products accepts this offer, the facilities now being used to manufacture part S-6 could be rented to another company at an annual rental of $363,200. However, Han Products has determined that two-thirds of the fixed manufacturing overhead being applied to part S-6 would continue even if part S-6 were purchased from the outside supplier. Required: a. Calculate the per unit and total relevant cost for buying and making the product? (Round your "per unit" answers to 2 decimal places.) 18,000 Units Per Unit Differential Costs Make Buy Make Buy Cost of purchasing Cost of making: Direct materials Direct labor Variable overhead Fixed overhead Total cost b. How much will profits increase or decrease if the outside supplier's offer is accepted? Profit would by