The Bridgeport Company manufactures 1,426 units of a part that could be purchased from an outside supplier for $14 each. Bridgeport's costs to manufacture each part are as follows: $3 4. Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Total 4 8 $19 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. $ Relevent cost to make per unit (b) Should Bridgeport continue to manufacture the part