11. Craydye Corporation manufactures a part for its production cycle. The costs per unit for 8,000 units of this part are as follows: Direct materials $ 24 Direct labor 42 Variable overhead 15 Fixed overhead 25 Total $106 Zinkyl Company has offered to sell Craydye Corporation 8,000 units of the part for $120 per unit. If Craydye Corporation accepts Zinkyl Company's offer, total fixed overhead will be reduced by $40,000. What alternative is more desirable and by what amount is it more desirable?

A. Make $220,000

B. Make $272,000

C. Buy $188,000

D. Buy $170,000