products. The costs per unit of this part are as follows: Direct materials $ 6 Direct labour $32 Variable overhead $12 Fixed overhead $20 Total $70 Mini Ltd has contacted RTE Ltd with an offer to sell it 5,000 units of this part for $58 each. Required: Show all your workings. Should RTE Ltd manufacture the part themselves or purchase it from Mini Ltd? Support your decision with calculations. (4 marks) List two qualitative factors which RTE Ltd's management need to consider relating to this decision. (2 marks) Define relevant costs and provide an example of a relevant cost from the information provided in this question. (3 marks) Define opportunity costs in terms of short-term decision making. Provide an example