A construction equipment manufacturer is considering outsourcing the assembly of dashboard components. Strategically the company is focusing on design and final equipment assembly. The company expects to make 75,000 units next year. The total variable cost to assemble the dashboard component is $270/unit, including both direct labor and direct materials. The fixed costs associated with the assembly process are $500,000 per year. A supplier has quoted a delivered price of $280/unit for up to 80,000 units per year. What are the total costs to insource and to buy the assembly from the supplier? Considering cost and strategic factors, should dashboard assembly be insourced or outsourced to the supplier? Why?