McMurphy Corporation produces a part that is used in the manufacture of one of its products. The costs associated with the production of 14,000 units of this part are as follows: Direct materials $89,000 Direct labor 129,000 Variable factory overhead 59,000 Fixed factory overhead 138,000 Total costs $415,000 Of the fixed factory overhead costs, $56,000 is avoidable. Conners Company has offered to sell 14,000 units of the same part to McMurphy Corporation for $41 per unit Assuming there is no other use for the facilities, Schmidt should A. make the part, as this would save $20 per unit B. make the part, as this would save $17 per unit C. buy the part, as this would save $20 per unit O D. buy the part, as this would save the company $280,000