Orion Inc. needs 10,000 parts to use in its production cycle. Venus has offered to sell the parts to Orion for $44 each. However, 60% of Orions fixed overhead would still continue regardless of the decision made. The costs for Orion to make each part are: Direct materials $12 Direct labour $26 Fixed overhead $10 In deciding whether to make or buy the part, Orions total relevant (differential) costs to make the part are:

a) 840,000

b) 440,000

c) 480,000

d) 420,000

e) some other answer