Han Products manufactures 29,000 units of part S-8 each year for use on its production line. At this level of activity, the cost per unit for part S-8 is: S 5.30 5.00 Variable manufacturing overhead 240 9.00 Direct materials Direct labor Total cost per part 521.70 An outside supplier has offered to sell 29,000 units of part S-8 each year to Han Products for $39.50 per part lf Han Products accepts this offer, the facilities now being used to manufacture part S-8 could be rented to another company at an annual rental of $893,200. However, Han Products has determined that two-thirds of the fixed manufacturing overhead being applied to part S-3 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.) 29,000 Units Differential Costs Make Make Cost of purchasing Cost of making: Direct materials Direct labor Variable overhead Fixed overhead Total cost b. How much will profits increase or decrease if the outside supplier's offer is accepted