Marigold's Manufacturing Company can make 100 units of a necessary component part with the following costs: Direct Materials $137000 Direct Labor 28000 Variable Overhead 54000 Fixed Overhead 38000 If Marigold's Manufacturing Company can purchase the component externally for $205000 and only $8000 of the fixed costs can be avoided, what is the correct make-or-buy decision? Buy and save $22000 Buy and save $2000 O Make and save $22000 Make and save $2000