please provide some explanation along with the answer.

61. Eichholtz Company uses 10,000 units of a part in its production process. The costs to make a part are: direct material, $12; direct labor, \$25; variable overhead, $13; and applied fixed overhead, $30. Eichholtz has received a quote of $55 from a potential supplier for this part. If Eichholtz buys the part, 70 percent of the applied fixed overhead would continue. Eichholtz Company would be better off by A. $50,000 to manufacture the part. B. $150,000 to buy the part. C. $40,000 to buy the part. D. $160,000 to manufacture the part. 62. Collins Company uses 12,000 units of a part in its production process. The costs to make a part are: direct material, \$15; direct labor, \$27; variable overhead, \$15; and applied fixed overhead, \$32. Eichholtz has received a quote of $60 from a potential supplier for this part. If Collins buys the part, 75 percent of the applied fixed overhead would continue. Collins Company would be better off by