Blue Ridge Bicycles uses a standard part in the manufacture of several of its bikes. The cost of producing 42,000 parts is $140,000, which includes fixed costs of $73,000 and variable costs of $67,000. The company can buy the part from an outside supplier for $4.00 per unit, and avoid 30% of the fixed costs. If Blue Ridge Bicycles makes the part, how much will its operating income be? OA $94,900 less than if the company bought the part O B. $79,100 greater than if the company bought the part O C. $94,900 greater than if the company bought the part O D. $79,100 less than if the company bought the part