Mighty Safe Fire Alarm is currently buying 62,000 motherboards from Mother Board, Inc. at a price of $65 per board. Mighty Safe is considering making its own motherboards. The costs to make the motherboards are as follows: direct materials, $29 per unit; direct labor, $12 per unit; and variable factory overhead, $17 per unit. Fixed costs for the plant would increase by $78,000. Which option should be selected and why?

a. Make, $355,880 increase in profits

b. Make, $434,000 increase in profits

c. Buy, $355,880 more in profits

d. Buy, $78,000 more in profits

e. Buy $356,000 increase in profits