Con Co. produces dog sofas in a variety of sizes and designs. Each dog sofa has a memory-foam interior. Recently, another company has offered to provide Con Co. with all the memory-foam interiors needed for large dog sofas at a price of $6.20 each. Con Co. currently produces the large memory foam inserts at a total unit cost of $6.88, made up of the following costs: The table shows two columns and four rows. Column 1 row 1 shows direct materials. Column 2 row 1 shows dollar sign 1.95. Column 1 row 2 shows direct labour. Column 2 row 2 shows 1.74. Column 1 row 3 shows variable manufacturing costs. Column 2 row 3 shows 2.12. Column 1 row 4 shows fixed manufacturing costs. Column 2 row 4 shows 1.07. If Con Co. accepts the offer, the employee who currently produces the large memory-foam pieces will be transferred to work on assembling dog sofas. 

Under these circumstances, what is the relevant unit cost of each large memory-foam interior?