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, $32 per unit; direct labor, $8 per unit; and variable factory overhead, $15 per unit. Fixed costs for the plant would increase by $90,000. Which option should be selected and why?

a.make, $558,000 increase in profits

b.buy, $468,100 more in profits

c.make, $468,100 increase in profits

d.buy, $90,000 more in profits