D Question 31 6 pts Problem 12 - Make or Buy Riggs Company purchases salls and produces small sailboats (that require a single sail). It currently produces 1.200 sailboats per year. operating at normal capacity, which is about 80% of full capacity. Riggs purchases salls at $250 each, but the company is considering using the excess capacity to manufacture the sails instead. The manufacturing cost per sail would be $100 for direct material, $80 for direct labor, and 590 for overhead. The overhead includes $78,000 of annual fixed overhead that is currently allocated to the sailboat production The president of R s has come to you for advice. It would cost me $270 to make the sails." she says, 'but only $250 to buy them. Should I continue buying them, or have I missed something?" Q3:1 Riggs suddenly finds an opportunity to rent out the unused capacity of its factory for $77.000 per year, what would be the total relevant cost to outsource production of the sails