Rubium Micro Devices currently manufactures a subassembly for its main product. The costs per unit are as follows:

Direct materials	$52
Direct labor	44
Variable overhead	35
Fixed overhead	38
Total	$169

Crayola Technologies Inc. has contacted Rubium with an offer to sell 8 000 of the subassemblies for $ 144 each. Rubium will eliminate $ 86000 of fixed overhead if it accepts the proposal. Should Rubium make or buy the subassemblies? What is the difference between the two alternatives?

A.Make; savings = $ 286 comma 000

B.Buy; savings =$ 86 comma 000

C.Make; savings =$ 18 comma 000

D.Buy; savings =$ 66 comma 000