Peluso Company, a manufacturer of snowmobiles,is operating at70 plant manager is considering making the headlights now being supplier for $22 each. The Peluso plant headlights. The design engineer estimates that each headlight requires the following: $8.00 of direct materials, $6.00 of direct labor, and $12.00 of manufacturing overhead. Forty percent of the manufacturing overhead is a fixed cost that would be unaffected by th decision. REQUIRED: Calculate the relevant costs to make each headlight