Bramble Rides makes bicycles. It has always purchased its bicycle tires from the Balyo Tires at $11 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		$1

The companys fixed expenses would increase by $29,310 per year if managers decided to make the tire. (a1) Calculate total relevant cost to make or buy if the company needs 6,310 tires a year.

(a2) Ignoring qualitative factors, if the company needs 6,310 tires a year, should it continue to purchase them from Balyo or begin to produce them internally?