The following standard costs pertain to a component part manufactured by Ashby Company:

Direct materials

$ 2

Direct labor

5

Factory overhead

20

Standard cost per unit

$27

Factory overhead is applied at $1 per standard machine hour. Fixed capacity cost is 60% of

applied factory overhead, and is not affected by a "make or buy" decision. It would cost $25

per unit to buy the part from an outside supplier. In the decision to "make or buy," what is the

total relevant unit manufacturing cost to be considered? $ ________

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