Concord Corporation can produce 100 units of a component part with the following costs: Direct Materials Direct Labor Variable Overhead Fixed Overhead $15900 6500 16900 11000 If Concord Corporation can purchase the component part externally for $45400 and only $4000 of the fixed costs can be avoided, what is the correct make-or-buy decision? O Make and save $900 O Buy and save $900 O Make and save $2100 O Buy and save $6100