2) Summer Company manufactures a part for its production cycle. The costs per unit for 10,000 units of the part are as follows: Direct materials Direct labor Variable factory overhead Fixed factory overhead Total costs Per Unit $20.00 15.00 16.00 10.00 $61.00 The fixed factory overhead costs are unavoidable. Spring Company has offered to sell 10,000 units of the same part to Summer Company for $55 per unit. Assuming no other use for the facilities, Summer Company should make the part to save $40,000 O make the part to save 560,000 buy the part from Spring Company to save $40,000 buy the part from Spring Company to save $60,000