Concord Corporation manufactures widgets. Bowden Company has approached Concord with a proposal to sell the company widgets at a price of $78720 for 100000 units. Concord is currently making these components in its own factory. The following costs are associated with this part of the process when 100000 units are produced:

Direct material	$ 29760
Direct labor	27840
Manufacturing overhead	38400
Total	$96000

The manufacturing overhead consists of $15360 of costs that will be eliminated if the components are no longer produced by Concord. From Concords point of view, how much is the incremental cost or savings if the widgets are bought instead of made?

a. $17280 incremental cost

b. $5760 incremental cost

c. $1920 incremental savings

d. $17280 incremental savings