The Whispering Winds Company manufactures 5,500 units of a part that could be purchased from an outside supplier for $16 each. Whispering Windss costs to manufacture each part are as follows:

Direct materials		$4
Direct labor		3
Variable manufacturing overhead		6
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.

Relevant cost to make

enter relevant cost to make in dollars per unit

(b) Should Whispering Winds continue to manufacture the part?

select an option Yes No