Quikcook Microwave Co manufactures doors used for its microwave ovens. Annual cost to manufacture 40,000 doors each year is as follows:

DM	200,000
DL	40,000
Var. OH	80,000
Fixed OH	320,000
Total	640,000

Delilah Glass Corp offers to provide Quikcook with all annual door needs for $14 per door. If accepted, Quikcook eliminates 40% of fixed OH, and has no alternative use for the idle facilities. Would Quikcook be better off to make or buy the doors and by how much:

a. 48,000 better to buy

b. 48,000 better to make

c. 112,000 better to buy

d. 112,000 better to make