Taylor Manufactures 12,000 Units of a part used in its production to manufacture guitars. The annual production activities related to this part are as follows: Direct Materials, $24,000 Direct Labor, $66,000 Variable Overhead, $54,000 Fixed Overhead, $84,000 Best Guitars, Inc., has offered to sell 12,000 units of the same part to Taylor for $22 per Unti. If taylor were to accept the offer, some of the facilities presently used to manufacture the part could be rented to a third party at an annual rental of $18,000. Moreover, $4 per unit of teh fixed overhead applied to the part would be totally eliminated. What should Taylor's decision be, and what is the total cost savings that would result? (A) Make, $60,000 (B) Buy, $60,000 (C) Make, $78,000 (D) Buy, $78,000