Please solve both with steps , would be much appreciated

Coronado Industries has the following costs when producing 100000 units: Variable costs Fixed costs $600000 900000 An outside supplier has offered to make the item at $4.50 a unit. If the decision is made to purchase the item outside, current production facilities could be leased to another company for $158000. The net increase (decrease) in the net income of accepting the supplier's offer is $308000. $292000 $868000. $(8000)