$3.($Make or Buy?$)$ Bell Computer is considering to subcontract the production of a motherboard that is used in one of the companys popular computers to an overseas company. Hence, they need the help of an ASU IE graduate to compare the annual costs of two options: produce internally or buy from the overseas company. The annual demand for the motherboards is $30,000$ units, and the operations of Bell Computer cannot tolerate any shortages. The holding costs are based on a $25\%$ annual interest rate.