Wheels and More Wheels Inc. currently produces wheels. Management is interested in outsourcing production of the wheels to a reputable manufacturing company that can supply the wheels for $250 per unit. Wheels and More Wheels Inc. incurs the following annual production costs to produce 6,000 wheels internally: Outsourcing production eliminates all variable production costs, the production supervisor's salary, and factory insurance costs. Factory building and equipment lease costs will remain the same regardless of the decision to outsource or to produce internally. (1) Perform a differential analysis, assuming that making the wheels internally is alternative 1 , and buying the wheels from an outside manufacturer is alternative 2. (2) Explain which alternative is best and why