Simcoe Hotel currently launders all of its towels and sheets in the basement of the hotel. The company's accounting department has reported the following annual costs of laundering internally.

$\backslash$table$[[$Limcoe Hotel$],[$Loundry Production Costs,,$],[$For the Year Ended December $31,2020],[$Direct Materials,$$5\mathrm{.}00,$$$35,000$