Concord Corporation can produce 100 units of a component part with the following costs:

Direct Materials	$15900
Direct Labor	6500
Variable Overhead	16900
Fixed Overhead	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?

Make and save $900

Buy and save $900

Make and save $2100

Buy and save $6100