20. Andi Company manufactures a part for its production cycle. The costs per unit for 10,000 units of the part are as follows: Per Unit Direct materials $20.00 Direct labor 15.00 Variable factory overhead 5.00 Fixed factory overhead 10.00 Total costs $50.00 The fixed factory overhead costs are unavoidable. Step Company has offered to sell 10,000 units of the same part to Andi Company for $45 per unit. Assuming no other use for the facilities, Andi Company should A) buy the part from Step Company to save $40,000 B) buy the part from Step Company to save $60,000 C) make the part to save $25,000 D) make the part to save $50,000