Cold Spring Bakery makes various cookies and cupcakes. The cost of each batch of cupcakes is as follows: Direct materials $11 Direct labor $13 Variable MOH$18 Fixed MOH$14 An outside supplier has offered to make the cupcakes for $27 per batch. If Cold Spring Bakery accepts the offer to outsource production of the cupcakes, it will not be able to avoid the $14 of Fixed MOH cost. How much will Cold Spring Bakery save if it buys the cupcakes instead of makes them? $15 per batch $12 per batch $1 per batch $26 per batch