An entity currently makes 116000 units of a product. The following shows the manufacturing costs for 2019: Manufacturing costs: Variable cost per unit Total Fixed cost $5.8 $181000 If the entity were to discontinue making the product and instead buy it from a supplier, fixed manufacturing costs would be reduced by 79%. The relevant cost (cost to make) of deciding whether the entity should purchase the product from an outside supplier is: Select one: a. $815790 Ob. $142990 c. $672800 d. $853800