Sunshade produces a special canvas top for its high quality aluminum gazebo.The costs to produce the 1,000 units needed each year are as follows:

Treated canvas fabric$160,000

Aluminum poles40,000

Aluminum frame fittings10,000

Direct labor80,000

Variable manufacturing overhead25,000

Fixed manufacturing overhead65,000

Total costs$380,000

Sunshade has offered to make the needed canvas tops of comparable quality for $325 each, FOB shipping point. Sunshade would pay for shipping at a cost of $50 per unit. Sunshade's accountant has estimated that 20% of the fixed overhead can be avoided if the tops are purchased

answer choices below:

the part, thereby saving $47.00 per unit.

Buy the part, thereby saving $42.00 per unit.

Buy the part, thereby saving $3.00 per unit.

Make the part, thereby saving $60.00 per unit.