Questions 12 and 13 refer to the following information: X Company is considering buying a part next year that they currently make. This year's production costs for 3,000 units were: Per-Unit Direct materials Direct labor Variable overhead Pixed overhead Total Total $9,840 11,130 7,800 15,300 $3.28 3.71 2.60 5.10 $14.69 $44,070 A company has offered to supply this part for $12.09 per unit. If X Company buys the part, $7,956 of the fixed overhead can be avoided. Also if X Company buys the part, it can use the freed-up resources to increase production of another product, resulting in additional contribution margin of $3,000. Production next year is expected to be 3,300 units 8 pt 12. If X Company buys the part instead of making tt l save 12. A? $650 BO $865 CC) $1,150 DO $1,530 EO $2,035 FO $2,706 8 pt 13. X Company is uncertain what production will be next year. What production level would make X Company indifferent between making and buying the part? 13. AO 3,432 BO 3,878 CO 4,382 DO 4,952 EO 5,596 FO 6,323