please make it easy and simple with formula

please

Tex's Manufacturing Company can make 100 units of a necessary component part withthe following costs:Direct Materials $120,000Direct Labor 25,000Variable Overhead 45,000 Fixed Overhead 30,000lf Tex's Manufacturing Company can purchase the component externally for $190,000 andonly $5,000 of the fixed costs can be avoided, what is the correct make-or-buy decision? a. Buy and save $5,000 b. Make and save $5,000 c. Make and save $15,000 d. Buy and save $15,000