D) unavoidable variable 21) Krakowski Company manufactures a part for its production cycle. The costs per unit for 10,000 units of the part are as follows: Direct materials Direct labor Variable factory overhead Fixed factory overhead Total costs Per Unit $20.00 15.00 16.00 10.00 $61.00 The fixed factory overhead costs are unavoidable. Winters Company has offered to sell 10,000 units of the same part to Krakowski Company for $55 per unit. Assuming no other use for the facilities, Krakowski Company should A) make the part to save $40,000 B) make the part to save $60,000 C) buy the part from Winters Company to save $40,000 D) buy the part from Winters Company to save $60,000