The Camel Company produces 12,000 units of item Roto 454 annually at a total cost of $270,000.

Direct materials	$	40,000
Direct labor		75,000
Variable overhead		65,000
Fixed overhead		90,000
Total	$	270,000

The Yukon Company has offered to supply 12,000 units of Roto 454 per year for $20 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 $17,000 per year. What are the relevant costs for the "make" alternative?