Every year Flint Industries manufactures 7,600 units of part 231 for use in its production cycle. The per unit costs of part 231 are as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Total $ 3.00 9.00 7.00 10.00 2/4 E : $29.00 Sandhill, Inc., has offered to sell 7,600 units of part 231 to Flint for $33 per unit. If Flint accepts Sandhill's offer, its freed-up facilities could be used to earn $12,500 in contribution margin by manufacturing part 240. In addition, Flint would eliminate 50% of the fixed overhead applied to part 231. (a) Calculate total relevant cost to make and net cost to buy.