Marigold Corp. manufactures widgets. Embree Company has approached Marigold with a proposal to sell the company widgets at a price of $120000 for 100000 units. Marigold is currently making these components in its own factory. The following costs are associated with this part of the process when 100000 units are produced:

Direct materials	$ 46500
Direct labor	43500
Manufacturing overhead	60000
Total	$150,000

The manufacturing overhead consists of $15000 of costs that will be eliminated if the components are no longer produced by Marigold. From Marigolds point of view, how much is the incremental cost or savings if the widgets are bought instead of made?

$15000 incremental savings.

$30000 incremental savings.

$30000 incremental cost.

$15000 incremental cost.