Cuyahoga Valley Bicycles uses a standard part in the manufacture of several of its bikes. The cost of producing 40,000 parts is $142,000, which includes fixed costs of $70,000 and variable costs of $72,000. The company can buy the part from an outside supplier for $3.6 per unit, and avoid 30% of the fixed costs. If Cuyahoga Valley Bicycles makes the part, how much will its operating income be? A. $51,000 greater than if the company bought the part B. $91,000 less than if the company bought the part C. $91,000 greater than if the company bought the part D. $51,000 less than if the company bought the part