54.10 $3.10 Catan Company produces a part that is used in the manufacture of one of its products. The unit manufacturing costs of this part, assuming a production level of 6,500 units, are as follows: Direct materials Direct labor $4.00 Variable manufacturing overhead Fixed manufacturing overhead $1.50 Total cost $12.70 The fixed overhead costs are unavoidable X-Wing Company has offered to sell 6,500 units of the same part to Catan Company for $14.40 per unit. Assuming the company has no other use for its facilities, what should Catan Company do? A. Make the part and save $5.70 per unit. B. Buy from Suri and save $1.70 per unit. OC. Make the part and save $3.20 per unit D. Make the part and save $9.70 per unit