Mighty Safe Fire Alarm is currently buying 62,000 motherboards from MotherBoard, Inc., at a price of $66 per board. Mighty Safe is considering making its own boards. The costs to make the board are as follows: direct materials, $34 per unit; direct labor, $11 per unit; and variable factory overhead, $17 per unit. Fixed costs for the plant would increase by $71,000. Which option should be selected and why?

a.make, $248,000 increase in profits

b.buy, $71,000 increase in profits

c.make, $176,700 increase in profits

d.buy, $176,700 increase in profits