Roseboro, Inc. manufactures a part that is used in producing one of its products. The costs per unit to manufacture $10,000$ units of this part are provided below.

$\backslash$table$[[\backslash$table$[[$ROSEBORO$,$ INC.$],[$COSTS PER UNIT TO MANUFACTURE PART U$],[$PRODUCTION$]],$USED IN$,],[$Direct Materials,$$,5\mathrm{.}00],[$Direct Labor,,$8\mathrm{.}00],[$Variable Manufacturing Overhead,,$6\mathrm{.}00],[$Fixed Manufacturing Overhead,,$3\mathrm{.}00],[$Total Costs,$$,22\mathrm{.}00]]$

The fixed manufacturing overhead costs are unavoidable. Roseboro has been approached by an outside company to make the part for them at a cost of $$20$ each. If the company purchased the part from trye outside, it could use the facilities currently used to manufacture $10,000$ units of another product that would provide a contribution margin of $$4$ per unit with no additional fixed costs incurred. Roseboro Company should:

Make the part since the company will incur an additional cost of $$10,000$ if it buys the part.