Mighty Safe Fire Alarm is currently buying $59,000$ motherboards from MotherBoard, Inc., at a price of $$67$ per board. Mighty Safe is considering making its own boards. The costs to make the board are as follows: direct materials, $$30$ per unit; direct labor, $$9$ per unit; and variable factory overhead, $$15$ per unit. Fixed costs for the plant would increase by $$85,000.$ Which option should be selected and why?

a$.$ make, $$682,040$ increase in profits

b$.$ make, $$767,000$ increase in profits

c$.$ buy, $$682,040$ increase in profits

d$.$ buy, $$85,000$ increase in profits