The Camel Company produces 11,400 units of item Roto 454 annually at a total cost of $246,000.

Direct materials	$	34,000
Direct labor		69,000
Variable overhead		59,000
Fixed overhead		84,000
Total	$	246,000

The Yukon Company has offered to supply 11,400 units of Roto 454 per year for $19 per unit. If Camel accepts the offer, $4 per unit of the fixed overhead would be saved. In addition, some of Camel's facilities could be rented to a third party for $16,400 per year. What are the relevant costs for the "make" alternative?

$224,000.

$200,200.

$207,600.

$234,200.