McMurphy Corporation produces a part that is used in the manufacture of one of its products. The costs associated with the production of 15,000 units of this part are as follows: Direct materials Direct labor Variable factory overhead Fixed factory overhead Total costs $87,000 126,000 59,000 135,000 $407,000 Of the fixed factory overhead costs, $55,000 is avoidable. Conners Company has offered to sell 15,000 units of the same part to McMurphy Corporation for $36 per unit. Assuming there is no other use for the facilities, Schmidt should (Round any intermediate calculations to the nearest dollar.) O A. buy the part, as this would save the company $240,000 OB. buy the part, as this would save $16 per unit O c. make the part, as this would save $16 per unit OD. make the part, as this would save $14 per unit