Every year Kansas Company manufactures 5,300 units of part 231 for use in its production cycle. The per unit costs of part 231 are as follows: Direct materials $ 5 Direct labor 11 Variable manufacturing overhead 8 Fixed manufacturing overhead 10 Total $34 Verona Company has offered to sell 5,300 units of part 231 to Kansas for $33 per unit. If Kansas accepts Verona’s offer, its freed-up facilities could be used to earn $12,100 in contribution margin by manufacturing part 240. In addition, Kansas would eliminate 50% of the fixed overhead applied to part 231. (a) Calculate total relevant cost to make and net cost to buy.