Relevant Cost in Decision Making-Make versus Buy RXZ Sdn Bhd manufactures cellular phones. It manufactures its own Integrated Circuit Part ("ICP"), an important component of the cellular phones. It reports the following cost information about the costs of making ICPs in 2019 and the expected costs in 2020: Current Expected Costs Costs in 2019 in 2020 Variable manufacturing costs Direct material cost per ICP RM180 RM170 Direct manufacturing labor cost per ICP RM50 RM45 Variable manufacturing cost per batch for setups, materials handling, and quality control RM1,600 RM1,500 Fixed manufacturing cost Fixed manufacturing overhead costs that can be avoided if ICPs are not made RM320.000 RM320.000 Fixed manufacturing overhead costs of plant depreciation, insurance, and administration that cannot be avoided even if ICPs are not made RM800,000 RM800,000 RXZ Sdn Bhd manufactured 8,000 ICPs in 2019 in 40 batches of 200 each. In 2020, RXZ Sdn Bhd anticipates the needs of 10,000 ICPs. The ICPs would be produced in 80 batches of 125 each. The Malton Corporation Bhd (Malton") has approached RXZ Sdn Bhd about supplying ICPs to RXZ Sdn Bhd in 2020 at RM300 per ICP on whatever delivery schedule RXZ Sdn Bhd wants. (a) Calculate the total expected manufacturing cost per unit of making ICPs in 2020. (10 marks) (b) Calculate the incremental cost if supposed that the capacity currently used to make ICPs would become idle if RXZ Sdn Bhd purchases ICPs from Malton. (12 marks) (c) On the basis of financial considerations alone, should RXZ Sdn Bhd make ICPs or buy them from Malton? Show your calculations