Can you please assist with analyzing the following sinario$?$ Outsourcing $($Make$-$or$-$Buy$)$ Decision

Assume a decision of HP Inc. currently makes $50,000$ circuit boards per year used in producing diagnostic electronic instruments at a cost of $$50$ per board, consisting of variable costs per unit of $$35$ and fixed costs per unit of $$15.$ Further assume Sanmina Corporation offers to sell HP the $50,000$ circuit boards for $$50$ each. If HP accepts this offer, the facilities currently used ot make the boards could be rented to one of HP$$s suppliers for $$75,000$ per year. In addition, $$8$ per unit of the fixed overhead applied to the circuit boards would be totally eliminated.

Required $$ Should HP outsource this component from Sanmina Corporation? Support your answer with relevant cost calculations. thanks