i got the answer which is 14,000 (i think) can you please work through how we come to the conclusion of whether to buy or sell please?

2. The Company currently manufactures a silk fabric that it uses in several of its products. Management is considering whether to continue manufacturing the fabric itself or purchase the fabric from a third party. - The Company requires 80,000 pieces of fabric per year for its products. The fabric can be purchased from a supplier for $4.80 per unit. - The Company's costs of manufacturing the fabric are $7.50 per unit, computed as follows: - If the manufacturing process is discontinued, all of the direct materials and direct labor costs will be eliminated, but only 60% of the variable manufacturing overhead costs will be eliminated. - If the manufacturing process is discontinued, certain machinery used in the production process will no longer have to be leased. As such, $9,200 of fixed overhead costs would be eliminated. Should the Company continue to make this product or instead buy from a third party? Makes Buy Diff Directure flse/000 - +156,000 law + 132,000 - +132,000 VMott +160,000,24=+61200=+100,800