Mighty Safe Fire Alarm is currently buying 62,000 motherboards from MotherBoard, Inc., at a price of $65 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, $15 per unit. Fixed costs for the plant would increase by $83,000. Which option should be selected and why?

a. buy, $412,920 increase in profits

b. buy, $83,000 increase in profits

c. make, $412,920 increase in profits

d. make, $496,000 increase in profits