Rod's Manufacturing Company can make 100 units of a necessary component part with the following costs: direct materials 80000 direct labor 13000 variable overhead 40000 fixed overhead 27000 If Rod's Manufacturing Company can purchase the component externally for $110,000 and only $5,000 of the fixed costs can be avoided, what is the correct make-or-buy decision? Select one: a. Make and save $8,000 b. Buy and save $8000 c. Make and save $20,000 d. Buy and save $28,000