Sebastian Inc. currently manufactures a subassembly for its main product. The costs per unit are as follows: Direct materials $54.00 Direct labor 35.00 Variable overhead 40.00 Fixed overhead 34.00 Total $163.00 Salinas Inc. has contacted Sebastian with an offer to sell 6.500 of the subassemblies for $144.00 each. Sebastian will eliminate $89.000 of fixed overhead it accepts the proposal. Should Sebastian make or buy the subassemblies? What is the difference between the two alternatives? Buy: savings - $3,500 Bluy, savings - $1.000 Make: vins $8.500 Make savings - 51,000