Flounder Racers makes bicycles. It has always purchased its bicycle tires from the Carla Vista Tires at $25 each but is currently considering making the tires in its own factory. The estimated costs per unit of making the tires are as follows: Direct materials Direct labor $8 $4 Variable manufacturing overhead $7 The company's fixed expenses would increase by $57,000 per year if managers decided to make the tire. (a1) Calculate total relevant cost to make or buy if the company needs 9,700 tires a year. Total relevant cost Make 250000 Buy 250000