Clifford Concrete Company can make 100 units of a necessary component part with the following costs: Direct Materials $120,000 Direct Labor 20,000 Variable Overhead 45,000 Fixed Overhead 30,000 If Clifford Concrete Company can purchase the component externally for $190,000 and only $10,000 of the fixed costs can be avoided, what is the correct make-or-buy decision? Buy and save $5,000 Buy and save $15,000 Make and save $15,000 Make and save $5,000