Tex's Manufacturing Company can make 100 units of a necessary component part with the following costs: Direct Materials Direct Labor Variable Overhead Fixed Overhead $120,000 25,000 45,000 30,000 If Tex's Manufacturing Company can purchase the component externally for $190,000 and only $5,000 of the fixed costs can be avoided, what is the correct make-or-buy decision? Select one: O a. Process further, the company will be better off by $23 per unit. O b. Sell before assembly, the company will be better off by $16 per unit. c. Sell before assembly, the company will be better off by $1 per unit. d. Process further, the company will be better off by $11 per unit