The Sheffield Company manufactures $5,300$ units of a part that could be purchased from an outside supplier for $$16$ each. Sheffield's

costs to manufacture each part are as follows:

Direct materials

Direct labor

Variable manufacturing overhead

Fixed manufacturing overhead

Total

$$4$

$3$

$6$

$10$

$$23$

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 $

per unit

$($b$)$ Should Sheffield continue to manufacture the part?