Troy Engines, Ltd., manufactures a variety of engines for use in heavy equipment. The company has always produced all of the necessary parts for its engines, including all of the carburetors. An outside supplier has offered to sell one type of carburetor to Troy Engines, Ltd., for a cost of $43 per unit. To evaluate this offer, Troy Engines, Ltd., has gathered the following information relating to its own cost of producing the carburetor internally: Direct materials Direct labor Variable manufacturing overhead Per Unit $13 15 15,700 Units Per Year $ 204,100 235,500 2 Fixed manufacturing overhead, traceable, Fixed manufacturing overhead, allocated. Total cost 6* 17 31,400 94,200 266,900 $53 $ 832,100 *40% supervisory salaries; 60% depreciation of special equipment (no resale value). Required: 1a. Assuming that the company has no alternative use for the facilities that are now being used to produce the carburetors, compute the total cost of making and buying the parts. (Round your Fixed manufacturing overhead per unit rate to 2 decimals.) Answer is complete but not entirely correct. Total relevant cost (15,700 units) Make 527,520 Buy 675,100