Motor Company manufactures $10,000$ units of Part M$2$ per year for use in production. The following costs are associated with this part:

Direct materials $$20,000$

Direct labor $55,000$

Variable overhead $45,000$

Fixed overhead $70,000$

Total $$190,000$

Valve Company has offered to sell Motor Company $10,000$ units of this part for $$17$ each. If Motor accepts the offer, some of the facilities presently used to manufacture Part M$2$ could be rented to a third party at an annual rental of $$15,000.$ Additionally, $$4$ per part of the fixed overhead applied to Part M$2$ would be eliminated. Use incremental analysis to decide if the parts should be purchased. What qualitative factors should also be considered?