Fox Company needs 2,000 of Part CB1000 in order to manufacture its product. It can buy the part from Wolf Co. for $1,750 each. Fox's plant can manufacture the part for the following costs per unit:

Direct materials $ 800

Direct manufacturing labor 400

Variable manufacturing overhead 360

Fixed manufacturing overhead 550

Total $2,110

If Fox buys the part from Wolf, 60% of the fixed manufacturing overhead applied will not be avoided. Should the company make or buy the part?