Mighty Safe Fire Alarm is currently buying 58,545 motherboards from MotherBoard's Inc. at a price of $68.00 per board. Mighty Safe is considering making its own boards. The costs to make the board are as follows: Direct Materials $34.00 per unit, Direct labor $12.00 per unit, Variable Factory Overhead $15.00, Fixed Costs for the plant would increase by $84,193.00. As the financial advisor, offer your recommendations.