The Paver Corporation produces an executive jet for which it currently manufactures a fuel valve; the cost of the valve is indicated below:

		Cost per Unit
Variable costs
Direct material		$956
Direct labor		643
Variable overhead		306
Total variable costs		$1,905
Fixed costs
Depreciation of equipment		502
Depreciation of building		186
Supervisory salaries		289
Total fixed costs		977
Total cost		$2,882

The company has an offer from Duvall Valves to produce the part for $1,996 per unit and supply 910 valves (the number needed in the coming year). If the company accepts this offer and shuts down production of valves, production workers and supervisors will be reassigned to other areas where, unfortunately, they really are not needed. The equipment cannot be used elsewhere in the company, and it has no market value. However, the space occupied by the production of the valve can be used by another production group that is currently leasing space for $56,050 per year. Should the company make or buy the valve?