Leap Company has collected the following information:

Cost to buy one unit	$24
Production costs per unit:
Direct materials	$10
Direct labor	$8
Variable manufacturing overhead	$1
Total fixed manufacturing overhead	$85,500

What level of production is needed for Leap to be indifferent between making or buying the part, assuming it can eliminate $67,500 of fixed costs?

Select one:

a. 14,625 units

b. 13,500 units

c. 11,250 units

d. 11,700 units