Spruce Cornperp,' manufactures S .7CO units of e part thet could be purchased from en outside supplier for SIE each. Spruce's costs to manufacture each part ere as follcwvs Direct materials Direct labor Variable m rufacturing werhead Fixed manufacturing cwerhead Total 523 All fixed werhead is unawidable end is ellCGted based on direct labor. The facilities that ere used to manufacture the part have no alternative uses. (a-b) (a) Calculate relevant cost to make. Relevent cost to make S ger unit (b) Should glue SprLe continue to manufacture the pert?