Use the following information to answer Question 1 through Question 6. Outsourcing Inc., currently produces all the parts it needs for its one product-Product A. The following information has been gathered when 10,000 units of Product A were made. Total Per Unit Direct materials $ 20,000 $2.00 Direct labor 10,000 1.00 Unit-related overhead 5,000 0.50 Batch-related overhead 15,000 1.50 6.00 Facility-sustaining overhead 60,000 0.30 Unit-related selling Facility-sustaining administrative 3,000 25,000 2.50 Total $138,000 $13.80 A supplier has offered to provide Outsource with one of the parts it needs for $1.40 per unit. If Outsource accepts the supplier's offer, its direct materials cost will decrease by 30%, its direct labor cost will decrease by 40%, and its unit-related overhead will decrease by 20%. No other costs will change. 1. Using differential analysis, what is the relevant cost of the "make" alternative if Outsourcing Inc. continues to make the part needed? (6 points)