Crane Company has sales of $2500000, variable costs of $1000000, and fixed costs of $690000. Crane's margin of safety ratio is 1.17. 0.09. C0.54 C 0.46 Swifty's Manufacturing Company can make 100 units of a necessary component part with the following costs: Direct Materials $117000 Direct Labor 22000 Variable Overhead 49000 Fixed Overhead 30000 If Swifty's Manufacturing Company can purchase the component externally for $185000 and only $2000 of the fixed costs can be avoided, what is the correct make-or-buy decision? Make and save $5000 Buy and save $16000 Make and save $16000 Buy and save $5000