Please I need Help with one post ASAP

"The Holtz Company manufactures a variety of electronic printed circuit boards (PCBs) that go into cellular phones. The company has just received an offer from an outside supplier to provide the electrical soldering for Holtz's Motorola product line (the Z-7 PCB slimline). The quoted price is $4.82 per unit. Holtz is interested in this offer, since its own soldering operation of the PCB is at its peak capacity. OUTSOURCING OPTION: The company estimates that if the supplier's offer were accepted, the direct labor and manufacturing overhead costs of the Z-7 slimline would be reduced by 13%, and the direct material cost would be reduced by 31%. The fixed costs would not be reduced. IN-HOUSE PRODUCTION OPTION: Under the present operations, Holtz manufactures all of its own PCBs from start to finish. The Z-7 slimlines are sold through Motorola at $23 per unit. Fixed overhead charges to the Z-7 slimline total $15,000 each year. For one unit, the direct material cost is $6.69, direct labor is $5.99, and manufacturing overhead is $6.03 per unit. Should Holtz Company accept the outside supplier offer if the Holtz Company wants to minimize its costs? Enter the total cost of the preferred option assuming the Holtz Company sells 100,000 units."