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 its own boards. The costs to make the board are as follows: direct materials, $34 per unit; direct labor, $12 per unit; and variable factory overhead, $16 per unit. Fixed costs for the plant would increase by $76,000. Which option should be selected and why?

a.buy, $76,000 more in profits

b.make, $-17,110 increase in profits

c.make, $59,000 increase in profits

d.buy, $-17,110 more in profits