Bentley Corporation currently makes Part #332, used in its manufacturing of engines. At 15,000 units, the total cost of making Part #332 is $97,000, computed as follows: Direct Labor = $15,000 ($1 per unit) Direct Materials = $30,000 ($2 per unit) Variable Overhead = $12,000 ($0.80 per unit) Fixed Overhead = $40,000 An outside vendor has offered to supply Bentley with 15,000 units of Part #332 for $75,000. If the company accepts the offer, its fixed overhead costs will be reduced by $3,000. 1. If Bentley buys the parts instead of continuing to manufacture them, its costs increase by ______________. 2. At a total purchase price of _____________, the company would be indifferent between making or buying 15,000 units of the part. (Hint: The amount must be less than the current purchase price of $75,000.)

Please fill in the blanks and show all steps.