Concord Corporation, Inc. can produce 100 units of a component part with the following costs: Direct Materials $16000 Direct Labor 6000 Variable Overhead 23000 Fixed Overhead 16000 If Concord Corporation, Inc. can purchase the component part externally for $52000 and only $4000 of the fixed costs can be avoided, what is the correct make-or-buy decision? O Make and save $5000 O Buy and save $5000 O Make and save $3000 O Buy and save $7000