Fairhaven Company needs $1,000$ motors in its manufacture of boats. It can buy the motors from Asian Motors for $$1,250$ each. Southwestern's plant can manufacture the motors for the following costs per unit:

Direct materials $ $600$

Direct manufacturing labor $250$

Variable manufacturing overhead $200$

Fixed manufacturing overhead $350$

Total $$1,400$

If Southwestern buys the motors from Jinx, $70\%$ of the fixed manufacturing overhead applied will not be avoided.

Required:

a$.$ Should the company make or buy the motors?

b$.$ What additional factors should Southwestern consider in deciding whether or NOT to make or buy the motors?