Park Industries can produce 100 units of a component part with the following costs:

Direct Materials	$12000
Direct Labor	3500
Variable Overhead	13000
Fixed Overhead	11000

If Park Industries can purchase the component part externally for $33000 and only $4000 of the fixed costs can be avoided, what is the correct make-or-buy decision?

A. Make and save $500

B. Make and save $2,500

C. Buy and save $4,500

D. Buy and save $2,500