Wishnell Toys can make 1,000 toy robots with the following costs: Direct materials $70,000 Direct labor 26,000 Variable overhead 15,000 Fixed overhead 15,000 The company can purchase the 1,000 robots externally for $120,000. The avoidable fixed costs are $5,000 if the units are purchased externally. What is the cost savings if the company makes the robots?