Fornelli, Inc. can produce 100 units of a component part with the following costs: 
If Fornelli, Inc. can purchase the component part externally for $44,000 and only $4,000 of the fixed costs can be avoided, what is the correct make-or-buy decision?
Definitions:
Rebound Anxiety
Anxiety that can occur when one discontinues use of a tranquilizer.
Antianxiety Drugs
Medications designed to reduce symptoms of anxiety by affecting the chemistry of the brain.
Generalized Anxiety
A psychological disorder characterized by excessive, persistent, and often unrealistic worry about everyday things.
Rational Emotive Behavior Therapy
A form of psychotherapy founded by Albert Ellis that focuses on resolving emotional and behavioral problems by confronting irrational beliefs and changing thought patterns.
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