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 $115000 20000 45000 30000 If Sheffield's Manufacturing Company can purchase the component externally for $180000 and only 55000 of the fed costs can be avoided, what is the correct make-or-buy decision? Buy and save $5000 Make and save $15000 Make and save $5000 Buy and save $15000