Bovee Company manufactures a part for its production cycle. The costs per unit for 10,000 units of this part are as follows: Direct materials Direct labour Variable factory overhead Fixed factory overhead Total costs $ 24 40 32 16 $112 The fixed factory overhead costs are unavoidable. Clarke Company has offered to sell 10,000 units of the same part to Bovee for $104 a unit. Assuming no other use for the facilities, Bovee should Select one: A. make the part as this would save $8 per unit B. buy from Clarke as this would save $20 per unit C. buy from Clarke as this would save $8 per unit D. make the part as this would save $20 per unit