make or buy decision

hello can you please help with this question. A company produces a certain component needed for its major product. The company's management accounting depart reports the following costs of producing the component internally. 8,000 UNITS IN $ Direct materials 6,000 48,000,000 Direct labor 4,000 32,000,000 Variable overhead 1,000 8,000,000 Supervisors Salary 3,000 24,000,000 Depreciation of special equipment 2,000 16,000,000 Allocated general overhead 5,000 40,000,000 TOTAL COST 21,000 168,000,000 A company received an offer from outside supplier for the component at $19,000 each for all the 8000 units of components needed. 1. Advise the company on the decision to make. 2. Assuming by deciding to buy the component from an outside supplier, the company would free up production space which would be utilized to produce more products to generate $60,000,000 per annum, What would be the company's new decision?