The Flounder Company manufactures 4,300 units of a part that could be purchased from an outside supplier for $16 each. Flounder's costs to manufacture each part are as follows: 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. (ab) (a) Calculate relevant cost to make. Relevent cost to make $ per unit (b) Should Flounder continue to manufacture the part