$4.$ Piels 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: Of the fixed factory overhead costs, $\backslash (\backslash$$ $60,000\backslash )$ is avoidable $($goes away if the part is outsourced$).$ Conners Company has offered to sell $10,000$ units of the same part to Piels Corporation for $\backslash (\backslash$$ $36\backslash )$ per unit. Assuming there is no other use for the facilities, what should Piels do from a quantitative perspective? a$)$ Make $/$ Buy b$)$ What is the quantitative difference in the two options? c$)$ What are $2$ qualitative considerations Piels should consider?