Hermantic, Inc. can produce $100$ units of a component part with the following costs:

Direct materials $80000$

Direct labor $13000$

Variable overhead $40000$

Fixed overhead $27000$

If Hermantic, Inc. can purchase the component part externally for $$145,000$ and only $$8,000$ of the fixed costs can be avoided, what is the correct make$-$or$-$buy decision?