Please give a detailed explanation and also highlight if we should make or buy

They are well known and have a reputation for great quality video cameras at a reasonable price. Below are details of their offer, along with the costing from our in-house video camera production manager for how much it currently costs us to produce. VIDEO CAMERA COSTS (60,000 UNITS) $8,300,000 Direct Material Direct Labour $3,500,000 General and administrative expenses $1,700,000 Fixed manufacturing over $2,500,000 Variable manufacturing overhead $3,500,000 Total costs $19,500,000 Per Unit Cost $325.00 ELIVESTREAM OFFER (60,000 UNITS. Per unit $255.00