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 5-6 is: $ 4.00 7.00 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead 3.30 12.00 Total cost per part $26.30 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 5-6 could be rented to another company at an annual rental of $537,000. However, Han Products has determined that two-thirds of the fixed manufacturing overhead being applied to part 5-6 would continue even if part 5-6 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.) Check my work mode : This shows what is correct or incorrect for the work you have used to manufacture part 5-6 could be rented to another company at an annual rental of $537,000. 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.) Answer is not complete. 20,000 Units Per Unit Differential Costs Make Buy 45.00 Make Buy $ 900,000 Cost of purchasing Cost of making Direct materials Direct labor Variable overhead Fixed overhead 4.00 7.00 3.30 80,000 140,000 66,000 8 12.00 X Total cost 71.30 $ 0.00 1,186,008 $ 0