Sheridan Water Co. is a leading producer of greenhouse irrigation systems. Currently, the company manufactures the timer unit used in each of its systems. Based on an annual production of 43,000 timers, the company has calculated the following unit costs. Direct fixed costs include supervisory and clerical salaries and equipment depreciation. Direct materials $12 Direct labor 6 Variable manufacturing overhead 4 Direct fixed manufacturing overhead 10 (30% salaries, 70% depreciation) Allocated fixed manufacturing overhead 6 Total unit cost $38 Clifton Clocks has offered to provide the timer units to Sheridan at a price of $36 per unit. If Sheridan accepts the offer, the current timer unit supervisory and clerical staff will be laid off. Calculate the total relevant cost to make or buy the timer units. (Round answers to 0 decimal places, e.g. 5,250.)

Make: _$_____

Buy:_$________

Total relevant cost $_______ enter a dollar amount rounded to 0 decimal places $ enter a dollar amount rounded to 0 decimal places