Mighty Safe Fire Alarm is currently buying 62,000 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, $31 per unit; direct labor, $9 per unit; and variable factory overhead, $16 per unit. Fixed costs for the plant would increase by $82,000. Which option should be selected and why? Oa. make, $414,160 increase in profits Ob. buy, $414,160 increase in profits Oc. buy, $82,000 increase in profits Od. make, $496,000 increase in profits