13. Irmo Industrial has an opportunity. The company current makes 10,000 steel pipes each period for various customers. Each pipe costs $0.50 in direct materials, $0.40 in direct labor, $0.10 in variable manufacturing overhead, and $0.20 in fixed manufacturing overhead each. A friendly supplier offers to sell Irmo Industrial the pipes for $1.30 each. If Irmo stops making the pipes, it can reorganize its manufacturing facility and save $2,000 each period in costs. Should Irmo continue making the steel pipes or buy the steel pipes from the friendly supplier? Show your work to receive potential partial credit.