The Concord Company manufactures 6,000 units of a part that could be purchased from an outside supplier for $14 each. Concord's costs to manufacture each part are as follows:

Direct materials		$3
Direct labor		2
Variable manufacturing overhead		5
Fixed manufacturing overhead		9
Total		$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

$enter relevent cost to make in dollars per unit per unit

(b) Should Concord continue to manufacture the part?