Calculate relevant cost to make.

Exercise 8-8

The Flint Company manufactures 1,193 units of a part that could be purchased from an outside supplier for $13 each. Flint’s costs to manufacture each part are as follows:

Direct materials $3
Direct labor 3
Variable manufacturing overhead 3
Fixed manufacturing overhead 8
Total $17

All fixed overhead is unavoidable and is allocated based on direct labor. The facilities that are used to manufacture the part have no alternative uses.

Please complete both 8-8 and 9-18