The Bogart Company produces 8,600 units of item SLM 46 annually at a total cost of $344,000, Direct materials Direct labor Variable overhead Fixed overhead Total $ 34,400 94, 600 77,400 137,600 $ 344,000 The Conner Company has offered to supply all 8,500 units of SLM 46 per year for $35 per unit. If Bogart accepts the offer, $8 per unit of the fixed overhead would be saved. In addition, some of Bogart's leased facilities could be vacated, reducing lease payments by $51,600 per year. What are the relevant costs for the "make" alternative?