Mighty Safe Fire Alarm is currently buying 60,000 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, $30 per unit; direct labor, $8 per unit; and variable factory overhead, $14 per unit. Fixed costs for the plant would increase by $80,000. Which option should be selected and why? Oa. buy, $580,200 increase in profits Ob. make, $580,200 increase in profits Oc. make, $660,000 increase in profits Od. buy, $80,000 increase in profits