Han Products manufactures 26,000 units of pert S-6 each year for use on its production line. At this level of activity, the cost per unit for part S-6 is: An outside supplier has offered to sell 26,000 units of parts 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 an annual rental of $592, 600. However, Han has determined that two-thirds of the fixed manufacturing overhead being applied to continue even if part S-6 were purchased from the outside supplier. a. Calculate the per unit and total relevant cost for buying and making the product? (Round your "per unit" answers to 2 decimal places.) b. How much will profits increase or decrease if the outside supplier's offer is accepted