. Ricky-Bobby Company uses 10,000 units of a part in its production process. The costs to make a part are:

DM per unit	$12
DL per unit	$25
VOH per unit	$13
FOH per unit	$30

Ricky-Bobby has received a quote of $60 from a potential supplier for this part. If Ricky-Bobby buys the part, 40 percent of the fixed overhead would continue.

Indicate whether Ricky-Bobby should make or buy the part and the dollar amount difference between make and buy.