Hello, can someone please assist with a finance question?

Finance Question Johnson Company currently produces 12,000 units of a special microchip. Current unit costs for the microchip are as follows: Direct materials Direct labor Factory rent Administrative costs General factory overhead (allocated Total $100 15 25 15 21 $176 If Johnson decides to buy the special microchip, 60% of the administrative costs would be avoided. All of the company's items, including the special microchip, are manufactured in the same rented production facility. The company has an offer from a wholesaler that wishes to sell the part to Johnson for $145 per unit. What will occur if the company accepts the offer? (Will cost be higher or lower?)