Chapman Company manufactures widgets. Embree Company has approached Chapman with a proposal to sell the company widgets at a total selling price of $$125,000$ for $100,000$ units. Chapman has the following cost associated the production of $100,000$ widgets:Direct materialsDirect laborManufacturing overheadTotal$ $46,50043,50060,000$$$150,000$Manufacturing overhead includes $$24,000$ of costs that will be eliminated if the widgets are no longer produced by Chapman. What is the incilemental cost or savings if the widgets are bought instead of made?A$)$ $$11,000$ incremental cost B$)$ $$25,000$ incremental cost C$)$ $$11,000$ incremental savings D$)$ $$25,000$ incremental savings