Mighty Safe Fire Alarm is currently buying 61,000 motherboards from MotherBoard, Inc. at a price of $66 per board. Mighty Safe is considering making its own motherboards. The costs to make the motherboards are as follows: direct materials, $29 per unit; direct labor, $10 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?

Round your intermediate calculations to 2 decimal places and final answer to nearest dollar.

a.make, $594,750 increase in profits

b.buy, $76,000 more in profits

c.make, $671,000 increase in profits

d.buy, $594,750 more in profits