Bruin Manufacturing currently makes the $14,000$ ball bearings it uses each year in its railroad car wheels. There is no other use for these production facilities, nor is there a market for the depreciable items. Raider, Inc., has just submitted a bid to manufacture the ball bearings for Bruin at a price of $$11$ per bearing. If Bruin no longer makes the ball bearings, the product manager will lose his job. The standard cost card lists the following costs of making one ball bearing:

$\backslash$table$[[$Direct materials,$$3$