The Bogart Company produces 5,200 units of item SLM 46 annually at a total cost of $208,000. Direct materials $ 20,800 Direct labor 57,200 Variable overhead 46,800 Fixed overhead 83,200 Total $ 208,000 The Conner Company has offered to supply all 5,200 units of SLM 46 per year for $35 per unit. If Bogart accepts the offer, $8 per unit of the fixed overhead would be saved. In addition, some of Bogart's leased facilities could be vacated, reducing lease payments by $31,200 per year. What are the relevant costs for the "make" alternative