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The amount of change is one of the answer choices.
The variable cost per unit to manufacture Part Number KJ37 is: Direct Materials: $1,000 Material Handling (20% of direct materials, or $1,000 × .20): $200 Direct Labor: $8,000 Variable OH (1/3 of $12,000): $4,000 Total: $13,200 The variable cost per unit to purchase Part Number KJ37 is: Part KJ37, which has now become direct materials: $15,000 Material Handling (20% of direct materials, or $15,000 × .20): $3,000 Total: $18,000 The difference is $18,000 ? $13,200, or $4,800 per unit. If 10 units of Part Number KJ37 are needed each month, then the total increase in variable cost related to purchasing KJ37 outside will be $4,800 × 10, or $48,000. If Leland is able to rent the idle capacity for $25,000 per month, then the net increase in Leland's monthly cost if the company purchases the units would be $23,000, calculated as: (?$48,000 + $25,000).
This is the total increase in variable costs related to purchasing KJ37 outside. [$21,200 ? ($15,000 purchase cost + $3,000 unavoidable handling cost + $8,000 unavoidable fixed cost)] × 10 units sold.
This answer assumes that there is an increase in unit cost of $1,800.