could you help me?

X Company currently buys a part from a supplier for $14.11 per unit but is considering making the part itself next year. This year, they purchased 3,300 units of this part; next year, they will need 3,700 units. Estimated costs to make the part next year are: Per-Unit Total Direct materials $3.18 $10,494 Direct labor 3.45 11,385 Variable overhead 4.50 14,850 Fixed overhead 4.20 13,860 Total $15.33 $50,589 of the estimated xed overhead, $8,039 would be additional xed overhead costs; the remainder would be common costs allocated to the part. X Company currently receives $2,900 a year by renting unused factory space, but it will have to use this space to make the part. If X Company makes the part instead of continuing to buy it, it will save OA: $53 OB: $60 Oc: $68 OD: $77 OE: $87 OF: $99