Perez Electronics currently produces the shipping containers it uses to deliver the electronics products it sells. The monthly cost of producing $9,200$ containers follows.

Unit$-$level materials $ $5,100$

Unit$-$level labor $6,200$

Unit$-$level overhead $4,000$

Product$-$level costs$*9,000$

Allocated facility$-$level costs $26,900$

$*$One$-$third of these costs can be avoided by purchasing the containers.

Russo Container Company has offered to sell comparable containers to Perez for $$2\mathrm{.}90$ each.

Required

Calculate the total relevant cost. Should Perez continue to make the containers?

Perez could lease the space it currently uses in the manufacturing process. If leasing would produce $$11,300$ per month, calculate the total avoidable costs. Should Perez continue to make the containers?