i think these are the answers but im not 100% sure. therefore please write an explanantion on what the correct answer is:)

54) Cotton Corp.currently makes 10,000 subcomponents a year in one of its factories. The unit costs to produce are: Per unit Direct materials $32.50 Direct labor 13.00 Variable manufacturing overhead 19.50 Fixed manufacturing overhead 26.00 Total unit cost $91.00 An outside supplier has offered to provide Cotton Corp with the 10,000 subcomponents at a $84.50 per unit price. Fixed overhead is not avoidable. If Cotton Corp accepts the outside offer, what will be the effect on short-term profits? $195,000 decrease. $65,000 increase. no change. $260,000 increase. 55) Refer to the information in Question 54. What is the maximum price Cotton Corp should pay the outside supplier? $58.50 O $91.00 $65.00 O $84.50