2. Given the following data, determine the total annual cost of making with each of process A and B and of buying. Estimated demand is 8,500 units a year. The operations manager has said that it would be possible to achieve a 12 percent reduction in the fixed cost of Process B and a 12 percent reduction in B 's variable cost per unit. Would that be enough to change your answer if the estimated annual cost to achieve those savings was $5,000