The Swifty Company manufactures 5,400 units of a part that could be purchased from an outside supplier for $14 each. Swifty's costs to manufacture each part are as follows: Direct materials $3 Direct labor N Variable manufacturing overhead 5 Fixed manufacturing overhead Total $19 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 Swifty continue to manufacture the part