Colin$$s Caps makes baseball hats. The company is deciding whether to buy the hats from a company that will produce them for $$5$ per hat. Colin$$s variable costs are $$2$ per unit and its annual fixed costs are $$75,000.$ The company makes $20,000$ hats per year. If the hats are bought, all variable costs and $60\%$ of annual fixed costs will be eliminated. Which is better for Colin, making or buying the hats?