Benitez Company currently outsources a relay switch that is a component in one of its products. The switches cost $$24$ each. The company is considering making the switches internally at the following projected annual production costs:

$\backslash$table$[[$Unit$-$level material cost,$$,5],[$Unit$-$level labor cost,$$,4],[$Unit$-$level overhead,$$,3],[$Batch$-$level set$-$up cost units per batch$),$$$33,000,],[$Product$-$level supervisory salaries,$$41,500,],[$Allocated facility$-$level costs,$$28,000,]]$

The company expects an annual need for $7,000$ switches. If the company makes the product, it will have to utilize factory space currently being leased to another company for $$2,300$ a month. If the company decides to make the parts, total costs will be: