Ivanhoe Corporation currently manufactures a subassembly for its main product. The costs per unit are as follows: Funkhouser Company has contacted Ivanhoe with an offer to sell it 3,500 of the subassemblies for $29 each. If Ivanhoe buys the subassemblies, $5 of the fixed overhead per unit will be allocated to other products. Should Ivanhoe make or buy the subassemblies? Ivanhoe should to save $ per unit