A construction equipment manufacturer is considering outsourcing assembly of dashboard components. Strategically the company is focusing on design and final equipment assembly. The company expects to make 65,000 units next year. The total variable costs to assemble the dashboard components is $272/unit including both direct labor and direct materials. The fixed costs associated with the assembly process are $505,000 per year. A supplier has quoted a delivered price of $282/unit for up to 81,000 units per year.

What are the total costs to insource and to buy the assembly from the supplier?