Han Products manufactures 20,000 units of part 5-6 each year for use on its production line. At this level of activity, the cost per unit for part S-6 is: $ Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Total cost per part 4.70 6.00 3.10 18.00 $31.80 An outside supplier has offered to sell 20.000 units of part 5-6 each year to Han Products for $45.00 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 $505,000. However, Han Products has determined that two-thirds of the fixed manufacturing overhead being applied to part 5-6 would continue even if part S-6 were purchased from the outside supplier. Required: 1. Calculate the per unit and total relevant cost for buying and making the product. (Round your "per unit" answers to 2 decimal places.) Per Unit Differential Costs Make Buy 20,000 Units Make Buy Cost of purchasing Cost of making Direct materials Direct labor Variable overhead Fixed overhead Total cost