Mighty Safe Fire Alarm is currently buying 58,000 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, $31 per unit; direct labor, $12 per unit; and variable factory overhead, $14 per unit. Fixed costs for the plant would increase by $82,000. Which option should be selected and why?

a.buy, $82,000 increase in profits

b.make, $498,220 increase in profits

c.buy, $498,220 increase in profits

d.make, $580,000 increase in profits