The Blue Spruce Company manufactures 3,700 units of a part that could be purchased from an outside supplier for $16 each. Blue Spruce's costs to manufacture each part are as follows: Direct materials $4 Direct labor 3 Variable manufacturing overhead 6 Fixxed manufacturing overhead 10 Total $23 All fixed overhead is unavoidable and is allocated based on direct labor. The facilities that are used to manufacture the part have no alternative uses. (a-b) (a) Calculate relevant cost to make. Relevant cost to make $ (b) Should Blue Spruce continue to manufacture the part? eTextbook and Media per unit