Answert "Total relevant cost to make" part from above

Problem 8-24 (Part Level Submission) Sandhill Water Co. is a leading producer of greenhouse irrigation systems. Currently, the company manufactures the timer timers, the company has calculated the following unit costs. Direct fixed costs include supervisory and clerical unit used in each of its systems. Based on an annual production of 40,330 Direct materials Direct labor Variable manufacturing overhead Direct fixed manufacturing overhead Allocated fixed manufacturing overhead $12 10 (30% salaries, 70% depreciation) 10o Total unit cost $42 Clifton Clocks has offered to provide the timer units to Sandhill a t a price of $34 per unit. If Sandhill accepts the offer, the current timer unit supervisory and clerical staff will be laid off