Kingston Company, which needs 10,000 units of a certain part to be used in its production cycle, can make or buy the part of Kingston buys the part from Utica Company, Kingston could not use the released facilities in another manufacturing activity within the coming year. 60% of the feed overhead applied will continue regardless of which decision option is chosen. The following per unit cost information to make the part by Kingston is available: 172 B6 Direct materials $43 Direct labor Variable overhead Fixed over head applied 100 $409 cost to buy the part from Utica Company $91 In deciding whether to make or buy the part, Kingston's total relevant cost to make the part would be Multiple Choice $3,304,000 $3.442.000 5910000