Valley Company makes 11,000 units per year of a part It uses In the products It manufactures. The unit product cost of this part is computed as follows: Direct materials Direct labor Varlable manufacturing FIxed manufacturing $13.10 20.70 2.90 overhead 10.80 overhead 47.50 Unit product cost An outside supplier has offered to sell the company all of these parts It needs for $42.20 a unit. If the company accepts this offer, the facilities now belng used to make the part could be used to make more units of a product that Is In high demand. The additional contribution margin on this other product would be $49,500 per year. If the part were purchased from the outslde supplier, all of the direct labor cost of the part would be avolded. However, $5.30 of the fixed manufacturing overhead cost belng applied to the part would continue even if the part were purchased from the outside supplier. This fixed manufacturing overhead cost would be applied to the company's remalning products Requirec a. How much of the unit product cost of $47.50 is relevant In the declsion of whether to make or buy the part? (Round your answer to 2 declmal places.) elevant cost per unit b. What is the net total dollar advantage (disadvantage) of purchasing the part rather than making It? (Input the amount as a postive value.)