Oriale Water Co. is a leading producer of greenhouse irrigation systems. Currently, the compary manufactures the timer unit used in each of its systems. Based on an annual production of 47,500 timers, the comparry has calculated the following unit costs. Direct fixed costs include supervisory and clerical salaries and equipment depreciation. Clifton Clocks has offered to provide the timer units to Oriole at a price of $34 per unit. If Oriale accepts the offer, the current timer unit supervisary and clerical staff will be laid off. (a1) Calculate the total relevant cost to make or buy the timer units. (Round answers to 0 decimai plocec, eg. 5,250.) eTextbook and Media Attempts: 1 of 5 used (a2) Assuming that Oriale Water has no ather use for either the facilities ar the equipment currently used to manufacture the timer units, should the company accept Clifton's offer? Attempts: 2 of 5 used (b1) Assume that if Oriole Water accepts Clifton's offer, the company can use the freed-up manufacturing facilities to manufacture a new line of growing lights. The comparry estimates it can sell 91,870 of the new lights each year at a price of $11 Variable costs of the lights are expected to be $8 per unit. The timer unit supervisary and clerical staff would be tranaferred to this new product line. Calculate the total relevant cost to make the timer units and the net cost if they accept Clifton's offer. Total relevant cost to make $ Net relevant cost if they accept Clifton's offer $