Jordan Electronics currently produces the shipping containers it uses to deliver the electronics products it sells. The monthly cost of producing $9,100$ containers follows.

Unit$-$level materials $ $5,900$

Unit$-$level labor $6,600$

Unit$-$level overhead $4,000$

Product$-$level costs$*7,500$

Allocated facility$-$level costs $27,600$

$*$One$-$third of these costs can be avoided by purchasing the containers.

Russo Container Company has offered to sell comparable containers to Jordan for $$2\mathrm{.}70$ each.

Required

Calculate the total relevant cost.

Should Jordan continue to make the containers?

Jordan could lease the space it currently uses in the manufacturing process. If leasing would produce $$10,800$ per month, calculate the total avoidable costs. Should Jordan continue to make the containers?