Mighty Safe Fire Alarm is currently buying 58,000 motherboards from MotherBoard, Inc. at a price of $66 per board. Mighty Safe is considering making its own motherboards. The costs to make the motherboards are as follows: direct materials, $30 per unit; direct labor, $8 per unit; and variable factory overhead, $15 per unit. Fixed costs for the plant would increase by $74,000. Which option should be selected and why?