The Outland Company manufactures 5,000 units of a part that could be purchased from an outside supplier for $16 each Outland's costs to manufacture each part are as follows: Direct materials $4 Direct labor Variable manufacturing overhead Fixed manufacturing overhead 10 $23 3 6 Total 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. per unit Relevent cost to make $ (b) Should Outland continue to manufacture the part