A table manufacturing company has the following cost structure for producing table tops. Unit Costs Direct materials $23.00 Direct labor 12.00 Variable manufacturing overhead 10.00 Fixed manufacturing overhead 17.00 Variable administrative costs 2.00 Fixed administrative costs 3.00 Total unit costs $67.00 Recently, the table manufacturer received an offer from a corporation to supply the table tops to the table manufacturer. The table manufacturer is considering buying the table tops instead of manufacturing them internally. Which one of the following statements is correct? A. The table manufacturer should reject the offer if it is less than $47.00 and the table manufacturer has excess manufacturing capacity. B. The table manufacturer should accept the offer if it is $50.00 or more and the table manufacturer has excess manufacturing capacity. C. The table manufacturer should accept the offer if it is less than $47.00 and the table manufacturer has excess manufacturing capacity. D. The table manufacturer should reject the offer if it is $50.00 or more