Houston Corporation manufactures a part for its production cycle. The costs per unit for 5,000 units of this part are as follows: Direct materials $32 Direct labor 40 Variable overhead 16 Fixed overhead 32 Total $120 Johnson Company has offered to sell Houston Corporation 5,000 units of the part for $112 per unit. If Houston Corporation accepts Johnson Company's offer, total fixed costs will be reduced to $60,000. What alternative is more desirable and by what amount is it more desirable? Alternative Amount a. Buy $40,000 b. Make $ 20,000 c. Make $120,000 d. Buy $100,000