Hi,I would like to know the step by step calculation of this question. Thank you

Foto Company makes 50,000 units per year of a part it uses in the products it manufactures. The unit product cost of this part is computed as follows: Direct materials.. $12.00 Direct labour.. 10.10 Variable manufacturing overhead.. 2.00 Fixed manufacturing overhead.. 14.10 Unit product cost.. $38.20 An outside supplier has offered to sell the company all of these parts it needs for $37.30 a unit. If the company accepts this offer, the facilities now being used to make the part could be used to make more units of a product that is in high demand. The additional contribution margin on this other product would be $310,000 per year. If the parts were purchased from the outside supplier, $9.70 of the fixed manufacturing overhead cost being applied to each part would continue to be incurred. This fixed manufacturing overhead cost would be applied to the company's remaining products. Required: (Enter amount only with no dollar signs or commas and 2 decimal places only if required) (a) How much of the unit product cost of $38.20 is relevant in the decision of whether to make or buy the part? X (2 marks) (b) What is the net total dollar advantage (disadvantage) of purchasing the part rather than making it? X (3