Rundle Electronics currently produces the shipping containers it uses to deliver the electronics products it sells. The monthly cost of producing $9,100$ containers follows.

Unit$-$level materials $ $6,100$

Unit$-$level labor $6,900$

Unit$-$level overhead $3,300$

Product$-$level costs$*8,400$

Allocated facility$-$level costs $28,300$

$*$One$-$third of these costs can be avoided by purchasing the containers.

Russo Container Company has offered to sell comparable containers to Rundle for $$2\mathrm{.}70$ each.

Required

Calculate the total relevant cost. Should Rundle continue to make the containers?

Rundle could lease the space it currently uses in the manufacturing process. If leasing would produce $$11,700$ per month, calculate the total avoidable costs. Should Rundle continue to make the containers?