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, $60,000 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 $36 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