Piels corporation has a capacity ti produce 340000 units and currently produces 310000 units. The costs associated with the production of 1 unit as follows

Direct materials 10$

direct labor 15$

variable factory overhead 5

fixed factory overhead 8

total costs 38

Conners company has offered to sell 10000 units to piels corporation for 36$ per week. Company should

a) make these units as it would save them $5 per unit

b) buy these units, as this would save $6 per unit

c) make these units, as it would save $2 per unit

d) none of the questions are correct