The Wonderful Manufacturing Co

The Wonderful Manufacturing Co. is considering the outsourcing of one of its standard parts to free up capacity for other, more important items. Wonderful makes the part for $13.50 and requires 30,000 of the parts per year, with a fixed-cost contribution of $4,000 per year. Their purchasing executives have identified one supplier that can make the part for $19 per unit but requires an up-front, one-time contractual fee of $1,250.
-If Wonderful needed 425 units, which option should be preferred?

A) Make in house at Wonderful
B) Order from the supplier in Mexico
C) Either, since both have the same costs.
D) Neither, since both will incur enormous losses to the company's operations.
E) Need additional information to decide