X Company currently buys a part from a supplier for $13.32 per unit but is considering making the part itself next year. This year, they purchased 3,400 units of this part; next year, they will need 3,800 units. Estimated costs to make the part next year are:

		Per-Unit	Total
Direct materials		$2.98	$10,132
Direct labor		4.41	14,994
Variable overhead		3.10	10,540
Fixed overhead		4.90	16,660
Total		$15.39	$52,326

Of the estimated fixed overhead, $8,330 would be additional fixed overhead costs; the remainder would be common costs allocated to the part. X Company currently receives $2,300 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

A: $97

B: $110

C: $124

D: $140

E: $158

F: $179