Need Help with the second have, thanks!!

Alternate problem D: Sailboard Enterprises, a wind sailing board manufacturer, is currently operating at 70% capacity and producing about 20,000 units a year. To nse more capscity, the manager has been considering the research and development department's suggestion that Sailboard manufacture its own sails. Currently Sailboard purchuses sails from a supplier at a cost of $100 per unit. Estimates show that Sailboard can manufacture its own sails for a $40 direct materials cost and a $32 direct labor cost per unit. The variable factory overhead is $8 per sail. The company's accountants would allocate fixed manufacturing overhead of $30 per sail to the sail production. Requirements: a. Should Sailboard Enterprises make or buy the sails? 26 points b. Suppose that Sailboard Enterprises could rent out the part of the factory that would otherwise. be used for sail manufacturing for $8,000 a month. How would this affect the decision in (a)? Alt Droh D 3 not include since it is an allocation only - this cost is irrelavant) b. Space could be rented for 8,000 per month \begin{tabular}{|l|l|l|} \cline { 2 - 3 } \multicolumn{1}{l|}{} & \multicolumn{1}{c|}{ To Make } & To Buy \\ \hline Relevant Costs & & \\ \cline { 2 - 3 } Opportunity Cost to rent factory & & \\ \hline Total Costs & & \\ \cline { 2 - 3 } & & \\ \hline Cost Differential & & \\ \hline \end{tabular} Decision would not change since there is excess of Relevants and the rent income generated is less Conclusion