For $2022,$ a company operating in the plastic industry budgeted the following procurement costs for their production plants:

Purchasing of new production plant equipment $=$ $ $200,000($depreciated over $5$ years$)$

Purchasing of the production plant equipment extended warranty $=$$$10,000($for the next five years$)$

Purchasing of production plant maintenance services $=$$$150,000($for the year$)$

In $2022,$ after negotiating the conditions with the different suppliers, the procurement department of the company obtained the following:

$$200,000$ for purchasing the plant equipment. As they decided to purchase all the equipment needed from one supplier, the supplier offered a discount and included in the price the extended warransty for free for the next three years.

$ $175,000$ for purchasing maintenance services. The extra $ $25,000$ were due to the fact that the company contracted maintenance services with $7$ different suppliers, and the unitary price of the services ended up being higher than what was budgeted.

Which of the following statements are true?

Note: one or more can be selected. Be sure the difference between cost savings and cost avoidance is clear!