Assume a company is considering using available space to make $10,000$ units of a component part that it has been buying from a supplier for a price of $$41\mathrm{.}25$ per unit. The company's accounting system estimates the following costs of making the part:

$\backslash$table$[[,$Per,$10,000$ Units$],[,$Unit,per Year$],[$Direct materials,$$16,$$$160,000$