please answer the last blank, i entered 43500 and it is wrong

For many years Futura Company has purchased the starters that it installs in its standard line of farm tractors. Due to a reduction in output, the mpany has idle capacity that could be used to produce the starters. The chief engineer has recommended against this move, however, pointing out that the cost to produce the starters would be greater than the current $12.30 per unit purchase price: Per Unit Total $ 7.00 Direct materials Direct labor 2.80 1.50 $82,500 1.10 S60,500 0.50 0.60 S33.000 Variable manufacturing overhead Rent Total product cost $13.50 A supervisor would have to be hired to oversee production of the starters. However, the company has sufficient idle tools and machinery so that no new equipment would have to be purchased. The rent charge above is based on space utilized in the plant. The total rent on the plant is $87,000 per period. Depreciation is due to obsolescence rather than wear and tear. Required 1. Determine the total relevant cost per unit if starters are made inside the company. (Round your answer to 2 decimal places.) Relevant cost per u nit11.80 This is a numeric cell, so please enter numbers only. 2. Determine the total relevant cost per unit if starters are purchased from an outside supplier. (Round your answer to 2 decimal places.) Relevant cost per unit S 12.30 This is a numeric cell, so please enter numbers only. 3. What is the increase or decrease in profits as a result of purchasing the starters from an outside supplier rather than making them inside the company? (Do not round intermediate calculations. Round your answer to the nearest dollar amount.) t would decrease