The best decision is to (Manufacture in house) or ( outsource)

Marine International manufactures an aquarium pump and is trying to decide whether to produce the filter system in-house or sign an outsourcing contract with Bayfront Manufacturing to make the filter system. Marine's expertise is producing the pumps themselves but they are considering producing the filter systems also. To establish a filter system production area at Marine International, the fixed cost is $330,000 per year and they estimate their variable cost of production in-house at $11.50 per filter system. If Marine outsources the production of the filter system to Bayfront, Bayfront will charge Marine $36 per filter system. What are the total in-house production cost and total outsourced cost if Marine sells 26,000 pumps a year? Use the Break-Even Excel template. Round your answers to the nearest dollar. Total cost of production: $ Total cost of outsourcing: $ Should Marine International outsource the production of the filter system to Bayfront? The best decision is to