Moon Appliance manufactures a variety of appliances which all use Part B89. Currently, Moon Appliance manufactures Part 889 itself. It has been producing 9.000 units of Part B89 annually. The annual costs of producing Part B89 at the level of 9,000 units include: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Total cost $3.00 $8.00 $4.00 $3.00 $18.00 All of the fixed manufacturing overhead costs would continue whether Part 889 is made internally or purchased from an outside supplier. Assume Moon Appliance can purchase 9,000 units of the part from the Nadal Parts Company for $20.00 each, and the facilities currently used to make the part could be used to manufacture 9,000 units of another product that would have a 56 per unit contribution margin. If no additional fixed costs would be incurred, what should Moon Appliance do? OA. Continue to make the part to earn an extra $8.00 per unit contribution to profit. B. Make the new product and buy the part to earn an extra $4.00 per unit contribution to profit OC. Continue to make the part to eam an extra $3.00 per unit contribution to profit. D. Make the new product and buy the part to earn an extra $1.00 per unit contribution to profit