18. Cruise Company produces a part that is used in the manufacture of one of its products. The unit manufacturing costs of this part, assuming a production level of 6,000 units, are as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Total manufactured cost / Make cost / Buy cost $ $ $ $ $ Total Cost Make/unit Buy/unit 24,000 24,000 18,000 6,000 72,000 Suri Company has offered to sell 6,000 units of the same part to Cruise Company for $14 per unit. Assuming the company has no other use for its facilities and fixed overhead costs are unavoidable, what should Cruise Company do? Complete the table above in order to justify your answer below. A) Make the part and save $3 per unit. B) Make the part and save $6 per unit. C) Buy from Suri and save $2 per unit. D) Make the part and save $10 per unit