please show how u got every number. thanks

please show all work thanks 3. Massey, Inc. can manufacture 1,200 units of a component part for direct materials cost, $56,000 and direct labor cost $28,000. Total (fixed and variable) factory overhead cost is $20,000. Estimated variable factory overhead cost is 60% of direct labor cost. Massey can purchase the 1,200 units externally from a Belgian company for $77 per unit plus an 8% import tariff (tax). Fixed costs will not affect the decision. Calculate the total decrease or increase in net income if Massey accepts the Belgian offer