Harvey Automobiles uses a standard part in the manufacture of several of its trucks. The cost of producing 90,000 parts is $ 160,000, which includes fixed costs of $ 60,000 and variable costs of $ 100,000 . The company can buy the part from an outside supplier for $ 3.2 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 $ 17,000 profit. If Harvey Automobiles makes the part, what will its operating income be?

A. $ 153000 less than if the company bought the part

B. $ 59000 greater than if the company bought the part

C. $ 153000 greater than if the company bought the part

D. $ 313000 greater than if the company bought the part