Mighty Safe Fire Alarm is currently buying $61,000$ motherboards from MotherBoard, Inc., at a price of $$64$ per board. Mighty Safe is considering making its own boards. The costs to make the board are as follows: direct materials, $$32$ per unit; direct labor, $$10$ per unit; and variable factory overhead, $$14$ per unit. Fixed costs for the plant would increase by $$76,000.$ Which option should be selected and why?

a$.$ make, $$411,750$ increase in profits

b$.$ buy, $$76,000$ increase in profits

c$.$ make, $$488,000$ increase in profits

d$.$ buy, $$411,750$ increase in profits