Growe Company manufactures sewing machines and requires 30,000 units of a component that is used in the manufacturing process. If Growe buys the part from Zigler Brothers the plant will be idle. Of the fixed, 55% overhead will continue regardless of the decision. The cost to buy the part from Zigler is $46. The unit cost to make the part is:

Direct materials$12

Direct labour20

Variable overhead12

Average fixed overhead10

Total$54

Relevant costs to make the part are:

Group of answer choices

A:$1,620,000

B:$1,320,000

C:$1,380,000

D:$1,455,000