13. Rams Company needs 20,000 units of a certain part to use in its production cycle. If Rams buys the part from Steelers Company instead of making it, Rams cannot use the released facilities for another manufacturing activity. However, 40% of the fixed overhead will continue regardless of what decision is made. Cost to Rams to make the part: (per unit) Direct materials Direct labor Fixed overhead $12 $26 $10 Cost to buy the part from Steelers Company is $42 per unit. What decision should Rams make, and what is the total cost advantage (savings) that would result? a. Make, save $40,000 b. Make, save $120,000 c. Buy, save $80,000 d. Buy, save $40,000 e. Buy, save $120,000