Sunland, Inc. currently manufactures a wicket as its main product. Costs per unit are as follows:

Direct materials and direct labor $$11$

Variable overhead

$5$

Fixed overhead

$9$

Total

$$25$

Saran Company has contacted Sunland with an offer to sell it $6000$ wickets for $$19$ each.

Of Sunland's $$9$ per unit fixed cost, $$5$ per unit is unavoidable. Should Sunland make or buy the wickets and why?

$$ Make because the cost savings is $$18000$

$$ Buy because the cost savings is $$6000$

$$ Make because the cost savings is $$6000$

$$ Buy because the cost savings is $$12000$