Cruise Company produces a part that is used in the manufacture of one of its products. The unit manufacturing costs of this part, assuming a production level of 6,000 units, are as follows:

Direct Materials	$4.00
Direct Labor	$4.00
Variable manufacturing overhead	$3.00
Fixed manufacturing overhead	$1.00
Total Cost	$12.00
The fixed overhead costs are unavoidable.

Assume Cruise Company can purchase 6,000 units of the part from Suri Company for $14.00 each, and the facilities currently used to make the part could be used to manufacture 6,000 units of another product that would have an $8 per unit contribution margin. If no additional fixed costs would be incurred, what should Cruise Company do?

A) Continue to make the part to earn an extra $4.00 per unit contribution to profit.

B) Make the new product and buy the part to earn an extra $6.00 per unit contribution to profit.

C) Continue to make the part to earn an extra $2.00 per unit contribution to profit.

D) Make the new product and buy the part to earn an extra $5.00 per unit contribution to profit.