Module 5: Decision Making and Relevant Information Question 2 (4 marks) Sacramento Company manufactures Part No. 498 for use in its production line. The manufacturing cost per unit for 30,000 units of Part No. 498 is as follows: S22 Direct materials cost Direct manufacturing labor cost Variable manufacturing overhead cost Fixed manufacturing overhead cost allocated Total manufacturing costs per unit S8 S15 $50 Counter Company has offered to sell 30,000 units of Part No. 498 to Sacramento Company for S47 per unit. Sacramento will make the decision to buy the part from Counter if there is an overall savings of at least S30,000 for Sacramento. If Sacramento accepts Counter's offer, $8 per unit of the fixed overhead allocated would be eliminated. Furthermore, Sacramento has determined that the released facilities could be used to save relevant costs in the manufacture of Part No. 575. For Sacramento to achieve an overall savings of $30,000, how much is the amount of relevant costs that would have to be saved by using the released facilities in the manufacture of Part No. 575? Show your calculations. What other factors might Sacramento consider before outsourcing to Counter Company