Howell Corporation produces an executive jet for which it currently manufactures a fuel value; the cost of the value is indicated below: The company lies an offer from Duvall Valves to produce the part for $2, 050 per unit and supply 1, 080 valves (the number needed in the coming year). If the company accepts this offer and shuts down production of valves, production workers and supervisors will be reassigned to other areas. The equipment cannot be used elsewhere in the company, and it has no market value. However, the space occupied by the production of the valve can be used by another production group that is currently leasing space for $55,000 per year. Should the company make or buy the valve? Incremental of buying values is. The company should the values