Plainfield Company manufactures part G for use in its production cycle. The full cost per unit for each of 10,000 units of part G manufactured per year by Plainfield are as follows:

Direct materials	$	3
Direct labor		15
Variable overhead		6
Fixed overhead		8
	$	32

Verona Company has offered to sell Plainfield 10,000 units of part G for $30 per unit. If Plainfield accepts Verona's offer, the released facilities could be used to save $45,000 in relevant costs in the manufacture of part H. In addition, $5 per unit of the fixed overhead applied to part G would be eliminated. Based solely on a short-term financial analysis, which alternative is more desirable and by what amount?

Option	Alternative	Amount
A)	Manufacture	$	10,000
B)	Manufacture	$	15,000
C)	Buy	$	35,000
D)	Buy	$	65,000
E)	Buy	$	10,000