Company D manufactures wheels for its ATVs. The annual costs to manufacture the 150,000 wheels needed each year are as follows: Total Cost Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Total $ 165,000 45,000 60,000 300,000 $570,000 A small supplier has offered to provide Company D with its annual wheel needs for $3.50 per wheel. If Company D accepts this offer, 75% of the fixed manufacturing overhead above could be totally eliminated. Also, Company D would be able to rent out the freed up space and could generate $72,000 of income annually. Assume that direct labor is a variable cost. By how much will Company D's profit change if they buy the wheels? Based on your answer above, should Company D make or buy wheels