Aurora is a calculator manufacturer. One of Aurora's best-selling calculator is DT920P, a dual power calculator with both solar and battery. The annual fixed costs for manufacturing the DT920P is $250,000, in addition, the variable cost is $5 for each unit produced. Now the management in Aurora is considering outsourcing the production of some products for next year. They have a bid from an outside firm to produce the calculator for $10 per unit. Although it is more expensive per unit to outsource the calculator ($10 versus $5), the fixed cost can be avoided if Aurora purchases rather than manufactures the product. Let us define the following: q=quantity (number of units) required FC = the fixed cost of manufacturing VC = the per-unit variable cost of manufacturing P= the per-unit variable cost of purchasing Part of spreadsheet model is displayed following: Aurora 250,000 3 Parameters 4 FC (Fixed cost of manufacturing) 5 VC (Per-unit variable cost of manufacturing) 6 P (Per-unit variable cost of purchasing) 10 20000 8 Model 9 9 (Quantity) 10 TMC (Total cost to produce) 11 TPC (Total cost to outsource) 12 Savings due to Outsourcing Refer to Exhibit 10-1. For the DT920P calculator, if Aurora would like to purchase 20,000 units, what will be the TPC? O a. $105,000.00 O b. $200,000.00 O c. $410,000.00 d. $425,000.00