Mohave Corporation is considering outsourcing production of the umbrella tote bag included with some of its products. The company has recelved a bid from a supplier in Vietnam to produce $8,600$ units per year for $$9\mathrm{.}00$ each. Mohave the following information about the cost of producing tote bags:

$\backslash$table$[[$Direct materials,$$5\mathrm{.}00$