Coronados Manufacturing Company can make 100 units of a necessary component part with the following costs:

Direct Materials	$120000
Direct Labor	23000
Variable Overhead	54000
Fixed Overhead	30000

If Coronados Manufacturing Company can purchase the component externally for $195000 and only $7000 of the fixed costs can be avoided, what is the correct make-or-buy decision?

a. Make and save $22000

b. Buy and save $9000

c. Buy and save $22000

d. Make and save $9000