Aurora is a calculator manufacturer. One of Aurora's best-selling calculator is DT9201, 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: A B C Aurora 2 3 Parameters 4 FC (Fixed cost of manufacturing) 250,000 5 VC (Per-unit variable cost of manufacturing) 5 6 P (Per-unit variable cost of purchasing) 10 7 8 Model 9 q (Quantity) 20000 10 TMC (Total cost to produce) 11 TPC (Total cost to outsource) 12 Savings due to OutsourcingRefer to Exhibit 10-1. For the DT920P calculator, if Aurora would like to manufacture 20,000 units, what will be the value for B10 (TMC)? O a. $350,000.00 O b. $365,004.50 O c. $410,000.00 O d. $425,000.00