X Company currently buys a part from a supplier for $14.40 per unit but is considering making the part itself next year. This year, they purchased 3,000 units of this part; next year, they will need 3,400 units. Estimated costs to make the part next year are: Direct materials Direct labor Variable overhead Fixed overhead Total Per-Unit $3.93 4.26 3.30 4.20 $15.69 Total $11,790 12,780 9,900 12,600 $47,070 of the estimated fixed overhead, $7,056 would be additional fixed overhead costs; the remainder would be common costs allocated to the part. X Company currently receives $3,000 a year by renting unused factory space, but it will have to use this space to make the part. If X Company continues to buy the part instead of making it, it will save A: $122|OB: $162 OC: $215 OD: $287| OE: $381 OF: $507