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 board The costs to make the board are as follows: direct materials, $28 per unit; direct labor, $11 per unit; and variable factory overhead, $14 per unit. Fixed costs for the plant would increase by $88,000. Which option should be selected and why? Oa, buy, $583,160 increase in profits Ob, buy, $88,000 increase in profits Oc. make, $583,160 increase in profits Od. make, $671,000 increase in profits