2. The Lawn Corporation produces a part that is used in the manufacture of one of its products. The costs associated with the production of 10,000 units of this part are as follows: Direct materials Direct labor Variable factory overhead Fixed factory overhead Total costs $80,000 120,000 50,000 140,000 $390,000 The managerial accountant reported that $50,000 of the fixed factory overhead was avoidable. The manager at Rapid Manufacturing Company offered to sell 15,000 units of the same product to the manager at Lawn Corporation at $40 per unit. Assuming the plant is available, should the manager make or buy the product? A) Make the part to save $8 per unit. B) Buy the part to save $8 per unit. C) Make the part to save $20 per unit. D) Buy the part to save $20 per unit. E) Make the part to save $25 per unit