Question 4 of 11 -14 Every year Novak Industries manufactures 7,400 units of part 231 for use in its production cycle. The per unit costs of part 231 are as follows: Direct materials $ 3.00 Direct labor 9.00 Variable manufacturing overhead 7.00 Fixed manufacturing overhead 10.00 Total $29.00 Blossom, Inc, has offered to sell 7,400 units of part 231 to Novak for $32 per unit. If Novak accepts Blossom's offer, its freed-up facilities could be used to earn $12.900 in contribution margin by manufacturing part 240. In addition, Novak would eliminate 50% of the fixed overhead applied to part 231. (a) Calculate total relevant cost to make and net cost to buy. Total relevant cost to make $ Net relevant cost to buy $ (b) Should Novak accept Blossom's offer