Troy Engines, Limited, manufactures a variety of engines for use in heavy equipment. The company has always produced all of the necessary parts for its engines, including all of the carburetors: An outside supplier has offered to sell one type of carburetor to Troy Engines, Limited, for a cost of $$37$ per unit. To evaluate this offer, Troy Engines, Limited, has gathered the following information relating to its own cost of producing the carburetor internally:

$\backslash$table$[[,$Per,$23,000$ Units$],[,$Unit,per Year$],[$Direct materials,$$16,$$$368,000$