NETT Sheffield's Manufacturing Company can make 100 units of a necessary component part with the following costs: Direct Materials $122000 Direct Labor 34000 Variable Overhead 55000 Fixed Overhead 30000 If Sheffield's Manufacturing Company can purchase the component externally for $200000 and only $4000 of the fixed costs can be avoided, what is the correct make-or- buy decision? Buy and save $14000 Make and save $14000 udy O Buy and save $15000 Make and save $15000