Hernandez, Inc. manufactures three models of picture frames for a total of $8,000$ frames per year. The unit cost to produce a metal frame follows:

A local company has offered to supply Hernandez the $8,000$ metal frames it needs for $$18$ each.

$($a$)$ Prepare an analysis for this make or buy decision.

$($b$)$ What should Hernandez do$?$ Explain.

c$)$ If Hernandez buys the product from an outside supplier, it can generate an income of $$20,000$ from the released productive capacity used to make the product. How does this financially affect your analysis from $a?$