20. Tex's Manufacturing Company can make 100 units of a necessary component part with the following costs: Direct Materials Direct Labor Variable Overhead Fixed Overhead $120,000 25,000 45,000 30,000 If Tex's Manufacturing Company can purchase the component externally for $190,000 and only $5,000 of the fixed costs can be avoided, what is the correct make-or-buy decision? a. b. c. d. Buy and save $5,000 Make and save $5,000 Make and save $15,000 Buy and save $15,000