redbud company uses a certain part in its manufacturing process that it buys from an outside supplier for $36 per part plus another $5 for shipping and other purchasing-related costs. the company will need 18,000 of these parts in the next year and is considering making the part internally. after performing a capacity analysis, redbud determined that it has sufficient unused capacity to manufacture the 18,000 parts but would need to hire a manager at an annual salary of $54,000 to oversee this production activity. estimated production costs are determined to be as follow