Mighty Safe Fire Alarm is currently buying 56,661 motherboards from MotherBoard's Inc. at a price of $67.00 per board. Mighty Safe is considering making its own boards. The costs to make the board are as follows: Direct Materials $32.00 per unit, Direct labor $8.00 per unit, Variable Factory Overhead $15.00, Fixed Costs for the plant would increase by $80,341.00. As the financial advisor, offer your recomendations.