(11). Tom's Toolery is operating at 80% of its productive capacity. It is currently purchasing for $20 each a part used in its manufacturing operation. Tom's estimates it could make the part internally for a total cost of $24 per unit, consisting of $18 of unit-level production costs and $6 of facility-level costs that are currently attributed to other products. Toms usually purchases 50,000 units of the part each year. These units could be manufactured using Toms excess capacity. What is the differential increase or decrease in cost derived from making the part rather than purchasing it?

a. $100,000 cost decrease

b. $100,000 cost increase

c. $200,000 cost increase

d. $1,000,000 cost increase