Han Products manufactures 21,000 units of part S-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 5.10 Direct labor 7.00 Variable manufacturing overhead 3.40 Fixed manufacturing overhead 15.00 Total cost per part 30.50 An outside supplier has offered to sell 21,000 units of part S-6 each year to Han Products for$51.00 per part. If an 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 $633,500. 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 21,000 Units Differential Costs Buy Make Make uy Cost of purchasing Cost of making Direct materials Direct labor Variable overhead Fixed overhead Total cost