Greenpark Skateboards uses a standard part in the manufacture of several of its skateboards. The cost of producing 41,000 parts is $139,000, which includes fixed costs of $73,000 and variable costs of $66,000. The company can buy the part from an outside supplier for $3.50 per unit, and avoid 30% of the fixed costs. Assume that factory space freed up by purchasing the part from an outside source can be used to manufacture another product that can be sold for $16,000 profit. If the company makes the part, what will its operating income be? A. $39,600 greater than if the company bought the part B. $178,600 greater than if the company bought the part C. $71,600 greater than if the company bought the part D. $39,600 less than if the company bought the part