Make or Buy Terry Inc. manufactures machine parts for aircraft engines. CEO Bucky Walters is considering an offer from a subcontractor to provide 1,800 units of product OP89 for $81,000. If Terry does not purchase these parts from the subcontractor, it must continue to produce them in-house with these costs:

	Costs per Unit
Direct materials	$23
Direct labor	14
Variable overhead	12
Allocated fixed overhead	4

Required:

Calculate the relevant cost for producing the product.