Thomas Corporation makes bicycles. It has always purchased its bicycle tires from the Firelock company at $12 each. But is currently considering making the tires in its own factory. The estimated costs per unit of making the tires are as follows: $ 3.00 Direct materials Direct labor Variable MOH 4.00 1.00 The company's fixed expenses would increase by $28,000 per year if managers decided to make the tire. Required: Ignoring the qualitative factors, if the company needs 5,000 tires a year, should it continue to purchase them from Firelock or begin to produce them internally? Show your calculations