The following spreadsheet shows a simple outsourcing decision model of a company that sells shoes. Use the spreadsheet to answer the question$($s$)$ below.

A

B

$1$

Outsourcing Decision Model

$2$

$3$

Data

$4$

$5$

Manufactured in$-$house

$6$

Fixed cost

$$75,000$

$7$

Unit variable cost

$$150$

$8$

$9$

Purchased from supplier

$10$

Unit cost

$$200$

$11$

$12$

Model

$13$

$14$

Demand volume

$3,000$

$15$

$16$

Total manufacturing cost

$17$

Total purchased cost

$18$

Difference

$19$

$20$

Decision

Manufacture

What is the total manufacturing cost incurred by the company?

A$.$

$$450,000$

B$.$

$$600,000$

C$.$

$$675,000$

D$.$

$$525,000$