Golfers, Inc. $($GI$)$ manufactures golf$-$related equipment including golf balls. This year$$s expected production of golf balls is $90,000$ packs $($each consisting of four golf balls$).$ Cost data are as follows:

Per Pack $90,000$ Packs

Product costs directly traceable to balls:

Direct materials $ $2\mathrm{.}00$ $ $180,000$

Direct labour $0\mathrm{.}4036,000$

Variable manufacturing overhead $0\mathrm{.}1513,500$

Fixed manufacturing overhead $108,000$

General allocated overhead $34,200$

$ $371,700$

The full cost of one pack of golf balls is $$4\mathrm{.}13.$ GI has received an offer from an outside supplier to supply any desired quantity of balls at a price of $$4\mathrm{.}05$ per pack of four golf balls. The cost accounting department has provided the following information:

The direct fixed manufacturing overhead is the cost of leasing the machine that stamps out the balls. The machine can produce a maximum of $500,000$ balls per year. If the balls are bought, the machine will no longer be needed.

No other costs will be affected.

Required:

$1.$ Prepare an analysis showing whether GI would be better off making or buying the balls at a projected volume of $90,000$ packs $(360,000$ golf balls$).($Round "Per Unit" answers to $2$ decimal places.$)$