Martinez Racers makes bicycles. It has always purchased its bicycle tires from the Blossom 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 $8 Direct labor $4 Variable manufacturing over head $7 The company's fixed expenses would increase by $60,000 per year if managers decided to make the tire. (a 1) Calculate total relevant cost to make or buy if the company needs 10,000 tires a year. Make Buy $ Total relevant cost