Han Products manufactures 29,000 units of part 5-6 each year for use on its production line. At this level of activity, the cost per unit for part S-6 is: $ 4.20 7.00 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead 3.70 18.00 Total cost per part $32.90 An outside supplier has offered to sell 29,000 units of part 5-6 each year to Han Products for $49.00 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 $799,900. However, Han Products has determined that two-thirds of the fixed manufacturing overhead being applied to part 5-6 would continue even if part 5-6 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.) 29,000 Units Per Unit Differential Costs Make Buy $ 49.00 Make Buy Cost of purchasing Cost of making: Direct materials 4.20 Direct labor 7.00 Variable overhead 3.70 Fixed overhead 0.00 $ 14.90 $ 49.00 $ Total cost 0 $ 0 b. How much will profits increase or decrease if the outside supplier's offer is accepted? Profit would by