Blue Ridge Bicycles uses a standard part in the manufacture of several of its bikes. The cost of producng 44,000 parts is $142,000, which includes fxed 0 and vanable costs of $71,000 The company can buy the part from an outside supplier for $3.80 per unit and " od 30% of the fixed costs If Blue Ridge Bicycles makes the part, how much will its operating income be? O A. $74,900 less than if the company bought the part O B. $92 300 greater than the company bought the part O C. $74,900 greater than f the company bought the part O D. $92,300 less than if the company bought the part