2) Match Company produces a part that is used in the manufacture of one of its products. The costs associated with the production of 5,000 units of this part are as follows: Direct materials Direct labor Variable factory overhead Fixed factory overhead Total costs $108,000 156,000 72,000 168,000 $504,000 Of the fixed factory overhead costs, $72,000 are avoidable. Today Company has offered to sell 5,000 units of the same part to Match for $86.40 per unit. Assuming there is no other use for the facilities, Match Company should A) make the part to save $24,000 C) buy the part to save $24,000 B) buy the part to save $72,000 D) make the part to save $72,000