Please write out correct answer and whether it's A, B, C or D. Thank you.

Han Products is purchasing carrying cases at a delivered cost of $8 per unit. The company, currently operating below full capacity. The costs to produce carrying cases is expected to be: Direct materials Direct labor Variable factory overhead (20% of direct labor) 3.00 4.00 .60 Total variable cost per unit 7.60 If Han Products makes the carrying cases instead, fixed factory overhead costs will not increase. The selling price of the carrying case to customers will remain the same at $10. In a decision matrix for differential analysis, Han Products can ignore the selling price of $10 and the fixed cost the selling price of $10 and the purchasing cost of $8 the fixed cost and the purchasing cost of $8.00 the selling price of $10 and the variable cost of $7.60