XYZ, Inc. manufactures a part that it uses in its main product. The company annually manufactures 30,000 units of this piece. A supplier has offered to sell the pre-made part to XYZ management for $50. The company is operating with idle capacity ("Idle capacity"). The unit cost of manufacturing the part in-house is as follows: Materials direct labor Variable indirect costs Fixed indirect costs Total $14 12 10 13 $49 *They will be incurred even if the company decides not to accept the offer. The relevant costs ("relevant costs") of manufacturing a unit of the part amount to: