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 $4 Direct labor Variable manufacturing overhead Fixed manufacturing overhead 10 Total $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? eTextbook and Media Save for Later Attempts: 0 of 3 used Submit Answer (c-d) [c) If Sheffield could lease the manufacturing facilities to another company for $25,300 per year, what would be the net total cost to outsource production of the part? Net cost to buy $ (d) Should Sheffield outsource production of the part given the opportunity to lease the facilities