TSP manufactures 12,000 units of Part M-1 for use in its annual production activities. The following costs are respect: Raw materials $24,000 Direct labor 66,000 Variable manufacturing overhead 54,000 Fixed manufacturing overhead 84,000 Parts, Inc. has offered to sell TSP 12,000 units of Part M-1 for $22 per units. If TSP accepts 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 the fixed overhead would be totally eliminated. What should be TSP, decision and how much better off is TSP relative to the other alternative? Buy, $72,000 Make, $72,000 Make, $54,000 Buy, $54,000