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Problems Problem 22-1. Department 7 of the Arbia Company manufactures a variety of components for products, one of which is Part No. 211. Data on this part are as follows: Part No. 211 can be purchased from an outside vendor for $31.00. Required: What costs are relevant for each of the following purposes? a. For preparing financial statements for July? b. For deciding whether to make or buy Part No. 211 ? c. For assessing the performance of the manager of Department 7