with steps details please

Q6: Lucas Company requires three units of R2 for every unit of D2 that it produces. Currently, R2 is made by Lucas, with the following per unit costs in a period when 20,000 units were produced: Variable manufacturing overhead is applied at $3.75 per unit. The rest of the overhead is fixed. Lucas will need 21,000 units of R2 for next year's production. Sperlberg Corporation has offered to supply 21,000 units of R2 for $12.00 per unit. If Lucas accepts the offer, all of the variable costs and $20,000 of the fixed costs will be avoided. a. Should Lucas Company accept the offer from Sperlberg Corporation? Required: b. What additional factors should the company consider in deciding whether or not to make or buy R2? [6 marks]