Carla Vista Company purchases sails and produces sailboats. It currently produces 1,260 sailboats per year, operating at normal capacity, which is about 80% of full capacity. Carla Vista purchases sails at $254 each, but the company is considering using the excess capacity to manufacture the sails instead. The manufacturing cost per sail would be $95 for direct materials, $80 for direct labor, and $90 for overhead. The $90 overhead is based on $78.120 of annual fixed overhead that is allocated using normal capacity. The president of Carla Vista has come to you for advice. "It would cost me $265 to make the sails," she says, "but only $254 to buy them. Should I continue buying them, or have I missed something?"