XYZ makes widgets. Part No. W12 is a component of the finished widgets. XYZ currently makes part no W12. When 11,000 units of part no. W12 are made, the cost per unit is as follows: A supplier has offered to sell 11,000 units of part no. W12 to XYZ for $35 each. If XYZ no longer makes part no. W12, then the facilities currently being used to make the part could be rented out for $35,000. Fixed manufacturing overhead of $3 per unit that is currently allocated to part no. W12 would not go away and would have to be absorbed by other products. What is the differential cost to the company of purchasing part no. W12 rather than making it? $2,000 less in costs to buy the part $33,000 more in costs to buy the part $48,000 more in costs to buy the part $106,000 more in costs to buy the part $31,000 more in costs to buy the part