Han Products manufactures 23,000 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:

Exercise 7-11 Make or Buy a Component LO7-31 Han Products manufactures 23,000 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 5.20 Direct materials Direct labor 8.00 Variable manufacturing overhead 3.40 Fixed manufacturing overhead 8.00 34.60 Total cost per part An outside supplier has offered to sell 23,000 units of part S-6 each year to Han Products for $46.00 per part, lf 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 $531.200. 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: 1. Calculate the per unit and total relevant cost for buying and making the product. (Round your "per un answers to 2 decimal places 23,000 Units Costs Make Buy Make Cost of purchasing Cost of making: Direct materials Direct labor Variable overhead Fixed overhead Total cost 0.00 000 S 0 S