Motor Corp. manufactures machine parts for boat engines. The CEO, James Hamilton, was considering an offer from a subcontractor who would provide 3,000 units of product AB100 for Hamilton for a price of $230,000. If Motor Corp. does not purchase these parts from the subcontractor it must produce them in-house with the following per-unit costs: 
In addition to the above costs, if Hamilton produces part AB100, he would also have a retooling and design cost of $10,000. Calculate the relevant costs of producing 3,000 units of product AB100.
Definitions:
Tunicates
Marine invertebrates with a sac-like body, filter-feeding mechanism, and notochord during the larval stage; also known as sea squirts.
Pharyngeal Gill Slits
Openings in the pharynx that serve as a respiratory feature in some aquatic organisms, a characteristic of chordates.
Nerve Cord
Bundle of nerves that runs the length of a body.
Adult Tunicates
Marine invertebrates that, during their adult stage, are fixed in place and have a sac-like body covered by a tunic.
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