Racer Industrles Is currently purchasing Part No. 76 from an outside supplier for $92 per unit. Because of supplier rellability problems, the company is considering producing the part Internally In an Idle manufacturing plant. Annual volume over the next 6 years is expected to total 288,000 unlts at varlable manufacturing costs of $87 per unlt. Racer must acquire $92,000 of new equipment if it reopens the plant. The equipment has a 6 -year service life, a $15,200 salvage value, and will be depreclated by the straight-IIne method. Repalrs and maintenance are expected to average $6,400 per year in years 46, and the equipment will be sold at the end of Its life. Required: Use the net-present-value method (total-cost approach) and a 17\% hurdle rate to determine whether Racer should make or buy Part No. 76. Ignore income taxes. (Negatlve amounts should be Indlcated by a minus sign. Round your answers to the nearest dollar amount.)