Han Products manufactures 21,000 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. Direct materials Direct labor Variable manufacturing overhead Fund manufacturing overhead Total cost per part $ 4.60 8.00 2.40 9.00 $ 24,00 An outside supplier has offered to sell 21,000 units of part 5-6 each year to Han Products for $43.00 per part of an Products accepts this offer, the facilities now being used to manufacture parts could be rented to another company at an annual rental of $530,000. However, Han Products has determined that two-thirds of the fed manufacturing overhead being applied to part 5-6 would continue even if part 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 Mag Buy + 21,000 Unite Make Buy Cost of purchasing Cost of making Directa Direct labor Variable overhead Fed overhead To cost $ 0.005 0.00 $ 0 2. How much will profits increase or decrease the outside supper's offer is accepted