20. Ballerina Manufacturing Company can make 100 units of a necessary component part with the following costs: Direct Materials Direct Labor Variable Overhead Fixed Overhead $60,000 10,000 30,000 20,000 If Ballerina Manufacturing Company can purchase the component externally for $110,000 and only $5,000 of the fixed costs can be avoided (eliminated, reduced, goes away) what is the correct make-or-buy decision? A) Make and save $5,000 B) Buy and save $5,000 C) Make and save $15,000 D) Buy and save $15,000