Gray Inc. is a manufacturer of wireless keyboards. The annual costs to manufacture the 100,000 keyboards needed each year are as follows: Total Cost Direct materials $1,200,000 Direct labor 500,000 Variable manufacturing overhead 350,000 Fixed manufacturing overhead 500,000 Total $2,550,000 Another company has offered to provide Gray Inc with all of its annual production needs for $25 per keyboard. If Gray Inc accepts this offer, 40% of the fixed manufacturing overhead above could be totally eliminated. Also, Gray Inc would be able to rent out the processing machines and equipments to generate $100,000 of income annually. Assume that direct labor is a variable cost. Based on this information, would Gray Incl be financially better off to continue making the keyboards or to buy them from another company?