Krakowski Company manufactures a part for its production cycle. The costs per unit for $10,000$ units of the part are as follows:

Per Unit

Direct materials $$20\mathrm{.}00$

Direct labor $15\mathrm{.}00$

Variable factory overhead $16\mathrm{.}00$

Fixed factory overhead $10\mathrm{.}00$

Total costs $$61\mathrm{.}00$

The fixed factory overhead costs are unavoidable. Winters Company has offered to sell $10,000$ units of the same part to Krakowski Company for $$55$ per unit. Assuming no other use for the facilities, Krakowski Company should $\_\_\_\_\_\_\_\_.$

A$)$ make the part to save $$40,000$

B$)$ make the part to save $$60,000$

C$)$ buy the part from Winters Company to save $$40,000$

D$)$ buy the part from Winters Company to save $$60,000$