please solve this question

1. The Swan Song Company makes 50,000 units per year of a part it uses in the products it manufactures. The unit product cost of this part is computed as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Unit product cost Tk. 23.40 22.30 1.40 24.60 Tk. 71.70 An outside supplier has offered to sell the company all of these parts it needs for Tk. 59.20 a unit. If the company accepts this offer, the facilities now being used to make the part could be used to make more units of a product that is in high demand. The additional contribution margin on this other product would be Tk. 352,000 per year. If the part were purchased from the outside supplier, all of the direct labor cost of the part would be avoided. However, Tk. 21.90 of the fixed manufacturing overhead cost being applied to the part would continue even if the part were purchased from the outside supplier. This fixed manufacturing overhead cost would be applied to the company's remaining products. Answer the following questions: [2+2+4+2=10) a) "All future costs are relevant in decision making." Do you agree? Why or why not? b) How much of the unit product cost of Tk. 71.70 is relevant in the decision of whether to make or buy the part? c) What is the net total advantage (disadvantage) of purchasing the part rather than making it? Answer this question using the incremental approach. d) What is the maximum amount the company should be willing to pay an outside supplier per unit for the part if the supplier commits to supplying all 50,000 units required each year