Stop Rain Ltd manufactures hats and the management accountant use using an activity-based costing system. The following information is provided for the month of February 2021. Activity Estimated Indirect Allocation Base Activity Costs Estimated Quantity of Allocation Base Materials handling Shs 20475 Number of parts 5000 parts Assembling Shs 90090 Number of parts 4500 parts Packaging Shs 15000 Number of pillows 1200 caps Each cap consists of 6 parts, and the total direct materials cost per pillow is Shs 19.00. If the cost to purchase the same cap from a supplier is Shs. 114.00, what should Stop Rain Ltd do to maximize profits? Select one: A. Purchase the cap, from the supplier. B. Since the cost to manufacture the pillow is also Shs. 114.00, the company would make the same profit whether it bought the pillow or manufactured it. C. Close down the business. D. Continue to manufacture the pillow.