Han Products manufactures 20.000 units of parts 6 eech yoar foruso on its production line. this level of activity, the cost per unit for part S-6 is: Direct materials 4.40 Direct labor 7.00 Variable manufacturing overhead 3.50 Fixed manufacturing overhead 18.00 Total cost per part $32.90 An outside supplier has offered to sell 20,000 units of part S-6 each year to Han Products for $44.50 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 $481,000. 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.) Per Unit 20,000 Units Differential Costs Buy Make Make Cost of purchasing Cost of making: Direct materials Direct labor Variable overhead Fixed overhead Total cost