The Camel Company produces 11,900 units of item Roto 454 annually at a total cost of $266,000. Direct materials Direct labor Variable overhead Fixed overhead Total $ 39,000 74,000 64,000 89,000 $266,000 The Yukon Company has offered to supply 11,900 units of Roto 454 per year for $19 per unit. If Camel accepts the offer, $3 per unit of the fixed overhead would be saved. In addition, some of Camel's facilities could be rented to a third party for $16,900 per year. What are the relevant costs for the "make" alternative? Multiple Choice $229,600. $248,200. $212,700. $209,200