A company owns equipment that is used to manufacture important parts for its production process. Because the equipment is repeatedly breaking down, the company plans to sell the equipment for $10,000 and to select one of the following alternatives: (1) acquire new equipment for $80,000 and continue to manufacture the part at the same variable cost, or (2) purchase the parts from an outside company at $4 per part. In the short run the company should quantitatively analyze the alternatives by comparing the variable cost of manufacturing the parts: A. Plus $80,000, to the cost of buying the parts. B. To the cost of buying the parts less $10,000. C. Less $10,000 to the cost of buying the parts. D. To the cost of buying the parts.