1.21 x Company is considering buying a part next year that they currently make. This year's per-unit production costs for 95,500 units of this part were: Materials $5.89 Direct labor 5.96 Variable overhead 2.93 Fixed overhead Total $15.99 A company has offered to supply this part for $15.65 per unit. If X Company buys the part, $71,644 of the total fixed overhead is unavoidable, and there is no alternative use of the resources that will become idle. Production next year is expected to increase by 4,650 units. If X Company continues to make the part instead of buying it, it will save OA: $31,573 B: $36,940 Oc: 543,220 OD: $50,567 DE: $59,163 OF: $69,221