Swifty Racers makes bicycles. It has always purchased its bicyde tires from the Carla Vista Tires at $24 each but is currently considering making the tires in its own factory. The estimated costs per unit of making the tires are as follows: The companys fixed expenses would increase by $68,000 per year if managers decided to make the tire. (a1) Calculate total relevant cost to make or buy if the company needs 10,800 tires a year: (a2) Ienoring qualitative factors, if the company needs 10.800 tires a year, should it continue to purchase them from Balyo or begin to produce them internally? The combany to purchase the tiresi