Russell Company currently manufactures glass turntable trays (carousels) for its main product, microwave ovens. The costs for one turntable is as follows:

Direct materials	$ 3.00
Direct labor	$ 18.00
Variable overhead	$ 6.00
Average fixed overhead	$ 30.00
Total production cost	$ 57.00

Stover Corp., a maker of glass cooking pans, has contacted Russell with an offer to outsource 3,000 turntables for $52.00 each. Russell would eliminate $66,000 of fixed overhead if it accepts the proposal and buys the turntables from Stover. Should Russell make or buy the turntables? What is the dollar impact on Russell's profits?