The Northern Company manufactures $2,800$ units per year. The full manufacturing costs per unit are as follows:

The Southern Company has offered to sell Northern Company $2,800$ units fat $$15$ per unit. If Northern Ring Company accepts the offer, $$14,000$ of fixed overhead will be eliminated. Northern should:

Select one:

a$.$ Buy the units; the savings is $$16,800$

b$.$ Buy the units; the savings is $$33,600$

c$.$ Make the units; the savings is $$16,800$

d$.$ Make the units; the savings is $$2,800$