what is the answer to 16-22 in financial and managerial accounting for mbas 4e

This question is Ex 16-22. make or buy decision, Here is the question:

Outsourcing (Make-or-Buy) Decision Assume a division of Hewlett-Packard currently makes 10,000 circuit boards per year used in producing diagnostic electronic instruments at a cost of $34 per board, consisting of variable costs per unit of $24 and fixed costs per unit of $10. Further assume Sanmina-SCI offers to sell Hewlett-Packard the 10,000 circuit boards for $34 each. If Hewlett-Packard accepts this offer, the facilities currently used to make the boards could be rented to one of Hewlett-Packard's suppliers for $27,000 per year. In addition, $5 per unit of the fixed overhead applied to the circuit boards would be totally eliminated.

Should HP outsourcethe component from Samina SCI. Support your answer with relevant cost calculations.