Rubium Micro Devices currently manufactures a subassembly for its main product. The costs per unit are as follows: Direct materials $45 42 Direct labor 41 Variable overhead Fixed overhead 30 Total $158 Crayola Technologies Inc. has contacted Rubium with an offer to sell 9,000 of the subassemblies for $142 each. Rubium will eliminate $85,000 of fixed overhead if it accepts the proposal. Should Rubium make or buy the subassemblies? What is the difference between the two alternatives? O A. Make; savings = $41,000 B. Buy; savings $85,000 = = C. Make; savings = $229,000 D. Buy; savings = $149,000 =