X Company considering buying a part year that they currently makeA company has offered to supply it $13.53 per unit. This year's production costs for 3,200 units were as follows:

PerUnit Total

Direct materials $ 2.96. $ 9,472

Direct labor 4.61. 14,752

Total overhead. 8.10 25,920

Total costs$. 15.67 $ 50,144

$14.720 of total overhead is fixed. If X Company chooses to the part, it will avoid fixed costs of 8,096

If X Company buys the port next year instead of making it and production expected to remain at 3,200 units, it will save : a. 73 b.$107 c:$154 d.$224 e.$325 f. $471

If Company makes part next year instead of buying it and production next your is expected to be 3,600, it will save:

A: 524 b: 760 c: $1,102 D: $1,598 E: $2,317 F: $3,360