Please show calculations so I can understand the concept. Thank you in advance for your support.

P1. (Make or buy) Coyote received an offer from its supplier that it could provide a part used in one of Coyote's products for $26/ unit. Coyote is making that part. The unit product cost of this part information follows: The special equipment used to make the part can be sold for $20,000. The $32 unit product cost is based on 40,000 units of the part produced each year. General factory overhead costs of $5 will not be affected by this offer. Instructions: decide whether to accept or reject this offer with supporting calculations