McMurphy Corporation produces a part that is used in the manufacture of one of its products. The costs associated with the production of 13,000 units of this part are as follows: Direct materials $85,000 Direct labor 125,000 Variable factory overhead 60,000 Fixed factory overhead 135,000 $405,000 Total costs of the fixed factory overhead costs, $59,000 is avoidable. Conners Company has offered to sell 13,000 units of the same part to McMurphy Corporation for $36 per unit. Assuming there is no other use for the facilities, Schmidt should: O A. buy the part, as this would save the company $182,000 B. make the part, as this would save $11 per unit O C. make the part, as this would save $14 per unit O D. buy the part, as this would save $14 per unit