Fibre Systems manufactures an optical switch that it uses in its final product. The company incurred the following manufacturing costs for a total of 55,000 units produced last year: Direct Materials $ 467,500 Direct Labour $ 211,750 Variable Overhead 148,500 Fixed Overhead 347,000 Total Manufacturing Costs $ 1,174,750 Another company has offered to make the switch for Fibre Systems at a cost of $18.00 per unit. If the offer is accepted, Fibre Systems can rent the idle facility for $13,750 per month, but they wouldn't be able to avoid any of the fixed overhead costs. Assuming the company plans to produce 55,000 units next year, what is the per unit cost to make minus the per unit cost to buy? A. Per unit cost to make - per unit cost to buy = $6.36 B. Per unit cost to make - per unit cost to buy = $0.05 O C. Per unit cost to make - per unit cost to buy = ($2.70) D. Per unit cost to make - per unit cost to buy = ($2.95) E. Per unit cost to make - per unit cost to buy = $3.36