Felli, Inc. can produce 100 units of a component part with the following costs: Direct Materials $15,000 Direct Labor 6,500 Variable Overhead 16,000 Fixed Overhead 11,000 If Felli, Inc. can purchase the units externally for $44,000, and only $6,000 of the fixed costs can be avoided, what is the correct make or buy decision? Select one: O a. Buy and save $500 Ob. Buy and save $6,500 c. Make and save $500 d. Make and save $2,500