Han Products manufactures 30,000 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 An outside supplier has offered to sell 30.000 units of part s 6 each year to Han Products for $21 per part If Han Products accepts this offer the facilities now being used to manufacture parts S-6 could be rented to another company at an annual rental of $8,000. However Han Products has determined that two-Childs of the fixed manufacturing being applied to part S-6 would continue even part S-6 were purchased from the outside supplier. Calculate the per unit and total relevant cost for buying and making the product? How much will profits increase or decrease if the outside supplier's offer is accepted