What qualitative factors should Elroy Racers consider in making this decision?

Elroy Racers makes bicycles. It has always purchased its bicycle tires from the M. Wilson Tires at $25 each but is currently considering making the tires in its own factory. The estimated costs per unit of making the tires are as follows: Direct materials $8 Direct labor $5 Variable manufacturing overhead $7 The company's fixed expenses would increase by $60,000 per year if managers decided to make the tire. (b) What qualitative factors should Elroy Racers consider in making this decision