Outsourcing Inc... currently produced all the parts it needs for its one product-product A. The following information has been gathered from the most recent quarter when 10,000 units of the Product A were made. Direct materials Direct labor Unit-related overhead Batch-related overhead Facility-sustaining overhead Unit-related selling I Facility-sustaining administrative Total Total $ 20,000 10,000 Per Unit 5,000 15,000 60,000 3,000 25,000 $138,000 $ 2.00 1.00 0.50 1.50 6.00 0.30 2.50 $13.80 A supplier has offered to provide Outsourcing with one of the parts it needs for $1.40 per unit. If Outsourcing accepts the supplier's offer, its direct materials cost will decrease by 40%, its direct labor cost will decrease by 30%, and its unit-related overhead will decrease by 20%. No other costs will change. In addition, Outsource Inc. could use the released space to prototype a new product, Product B, which is expected to generate an additional income of $4,000. What is the total per-unit relevant cost of if Outsourcing continues to make the entire product itself (show your calculation) What is the total per-unit relevant cost if Outsourcing decides to purchase the part from the supplier? (show your calculation)