CM Corp. currently produces 75,000 units of a part each year to be used in the production of its finished product. Unit manufacturing costs for the part at the current production level are: Direct materials $16 $22 $7 Direct labor Variable manufacturing overhead Fixed manufacturing overhead $6 DH Company has offered to sell CM Corp. 75.000 units of this part per year for $41 per unit. Although fixed overhead at CM Corp. will not change if the part is outsourced, the company has learned other costs will increase by $280,000 per year if the part is outsourced. Should CM Corp. make the part or buy it from DH Company and why? Make the part because it will save $20.000 over buying it O Buy the part because it will save $20,000 over making it e Make the part because it will save $300.000 over buying it Buy the part because it will save $300.000 over making it None of the above