SHORT ANSWER. Write the word or phrase that best completes each statement or answers the question. 1) Lewis Auto Company manufactures a part for use in its production of automobiles. When 1) 10,000 items are produced, the costs per unit are: Direct materials Direct manufacturing labor Variable manufacturing overhead Fixed manufacturing overhead $12 60 24 32 $128 Total Monty Company has offered to sell Lewis Auto Company 10,000 units of the part for $120 per unit. The plant facilities could be used to manufacture another part at a savings of $180,000 if Lewis Auto accepts the supplier's offer. In addition, $20 per unit of fixed manufacturing overhead on the original part would be eliminated Required: a. What is the relevant per unit cost for the original part? b. Which alternative is best for Lewis Auto Company? By how much