Mother Hubbard Company purchases $8,000$ units of a part that it needs for production of its product. Notification has just been received from the supplier that a price increase will take effect shortly, which will bring the price of each part to $$25.$ Mother Hubbard Company is considering using some idle facilities to produce the part. The production costs to produce the needed $8,000$ parts are as follows: Direct materials $$17,500$ Direct labor $30,000$ Variable factory overhead $14,000$ Fixed factory overhead $33,500$ The idle facilities could also be rented out at an annual rent of $$99,000.$ All the factory overhead costs are avoidable. Required: Determine if Mother Hubbard Company should conti