You currently make a part on old equipment at a cost of $286,000 per year and a variable cost of $7 per unit. You have found an outside supplier who will make the part for $14 per unit if you will pay an annual fixed cost of $90,000. The following table summarizes the details of this make versus buy decision. (1) What is the total annual cost of making 30,000 units? The annual cost is $. OPTION FIXED COST Buy Make $90,000 per year $286,000 per year VARIABLE COST $14 per unit $7 per unit (2) At what quantity Q is the cost of buying the same as the cost of making the part? The cost is the same when Q = units. (3) Suppose now that there is a second outside supplier. This supplier asks a fixed cost $270,000 per year, but is willing to negotiate about the variable cost. What is the maximum variable cost the second supplier could charge before they stop being the best option at any quantity level? The maximum variable cost the second supplier could charge is per unit (round your answer to two decimal places)