Waterway Inc. can produce 100 units of a component part with the following costs: Direct Materials $31000 Direct Labour 12000 Variable Overhead 33000 Fixed Overhead 22800 If Waterway Inc. can purchase the component externally for $87700 and only $8100 of the fixed costs can be avoided, what is the correct "make-or-buy decision"? O Make and save $3000. Buy and save $3000. Make and save $3600. Buy and save $11700