John Company manufactures a part for its production cycle. The per unit for making $10,000$ units of this part are as follows:

Direct Materials $|$ $$20$

Direct Labor $|15$

Variable factory overhead $|16$

Fixed factory overhead $|10$

Total cost $|$ $$61$

United Company has offered to sell $10,000$ units of the same part to John Company for $$55$ a unit. Assuming no other use for the facilities. If John Company decided to buy the units from United Company, the fixed factory overhead of $$3($$$30,000)$ which is the supervisor salary will be avoidable.

Required:

Determine whether John Company shall make or buy the parts $?($calculation$).$