Hi, could someone please give me explanation and guide me steps to do these questions? Thank you very much!

Fries Corporation manufactures 18,000 parts per year. The costs per unit for this part are as follows: Direct material $1.20 Direct labour 2.20 Variable overhead 4.30 Julius Company has offered to sell Fries Corporation 18,000 units of the part for $8.80 per unit. If the outside supplier's offer were accepted, only $26,000 of total fixed overhead costs would be avoided per year. Required: (a) Should Fries Corporation buy the part externally or make it internally? What is the impact on overall operating income per year? (b) What is TWO (2) qualitative factor that might affect the company's decision