Harvey Automobiles uses a standard part in the manufacture of several of its trucks. The cost of producing 70,000 parts is $ 120,000, which includes fixed costs of

$60,000 and variable costs of $ 60,000. The company can buy the part from an outside supplier for $ 3.2 per unit, and avoid 30% of the fixed costs. If Harvey Automobiles makes the part, how much will its operating income be?

A. $ 146,000 less than if the company bought the part

B.$ 182, 000 less than if the company bought the part

C.$ 146,000 greater than if the company bought the part

D.$ 182,000 greater than if the company bought the part