Concord's Manufacturing Company can make 100 units of a necessary component part with the following costs: Direct Materials Variable Overhead $118000 23000 51000 30000 Fixed Overhead If Concord's Manufacturing Company can purchase the component externally for $190000 and only $4000 of the fixed costs can be avoided, what is the correct make-or-buy decision? O Buy and save $19000 O Buy and save $6000 O Make and save $6000 Make and save $1900o