Mighty Safe Fire Alarm is currently buying $59,000$ motherboards from MotherBoard, Inc., at a price of $$63$ per board. Mighty 'Safe is considering making i own boards. The costs to make the board are as follows: direct materials, $$32$ per unit; direct labor, $$9$ per unit; and variable factory overhead, $$15$ per Fixed costs for the plant would increase by $$88,000.$ Which option should be selected and why?

$$ a$.$ make, $$413,000$ increase in profits

b$.$ make, $$325,090$ increase in profits

c$.$ buy, $$325,090$ increase in profits

$$ d$.$ buy, $$88,000$ increase in profits