Quirch Inc. manufactures machine parts for aircraft engines, The CEO, Chucky Valters, was considering an offer from a subcontractor that would provide 3.400 units of product PQ107 for Valters for a price of $150,000. If Quirch does not purchase these parts from the subcontractor it must produce them in-house with the following unit costs: Cost per Unit Direct materials Direct labor Variable overhead 13 $44 28 In addition to the above costs, I Quirch produces part PQ107. it would have a retooling and design cost of $14,000. The relevant costs of producing 3,400 units of product PQ107 internally are