Sheffield's Manufacturing Company can make 100 units of a necessary component part with the following costs: Direct Materials Direct Labor Variable Overhead Fixed Overhead $122000 34000 55000 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 o Make and save $15000 Buy and save $15000 O Make and save $14000