C Clark Company, a reputable skateboard company, is now manufacturing the heavy duty bearing that is utilized in its most popular line of skateboards. The business' accounting section reports the following expenses for manufacturing $8000$ units of the bearings internally every year.

Direct Materials

Direct Labor

Supervisor Salary

Variable Overhead

Allocated general overhead

Depreciation of special equipment

Totals

An off$-$shore supplier has offered to sell $8000$ bearings to the skateboard company for only $$18$ per bearing.

If the company purchases the bearings from the external "off$-$shore" company, they can rent out that space and genereate $$20,000$ in rent

equired

Should the company "off$-$shore" the part or produce the bearings in house?

Be sure to explain why.