Mohave Corporation is considering outsourcing production of the umbrella tote bag included with some of its products. The company has received a bid from a supplier in Vietnam to produce $8,100$ units per year for $$8\mathrm{.}50$ each. Mohave the following information about the cost of producing tote bags:

$\backslash$table$[[$Direct materials,$$4\mathrm{.}00$