Hoverboards CO uses a common part in the manufacture of several of its hoverboards. The cost of producing 43000 is $138,000, which includes fixed costs of $71,000 and variable costs of $67.000. The company can buy the part from an outside supplier for $3.90 per unit and avoid 30% of the fixed costs.

If Hoverboards CO makes the part, how much will its operating income be:

A) 79400 less than if the company bought the part

B) 92300 greater than if the company bought the part

C) 79400 greater than if the company bought the part

D) 92300 less than if the company bought the part