Bramble Rides makes bicycles. It has always purchased its bicycle tires from the Balyo Tires at $10 each but is currently considering making the tires in its own factory. The estimated costs per unit of making the tires are as follows:

Direct materials		$3
Direct labor		$5
Variable manufacturing overhead		$2

The companys fixed expenses would increase by $28,630 per year if managers decided to make the tire. (a1) Calculate total relevant cost to make or buy if the company needs 5,210 tires a year.

Total Relevant Costs Are?

Make $____

Buy $___