x Company currently buys a part from a supplier for $14.82 per unit but is considering making the part itself next year. Estimated costs to make the part next year are: Direct materials Direct labor Per-Unit $3.37 4.81 3.90 Total $10,447 14,911 12,000 #11 Variable overhead Fixed overhead Total 4.70 $16.78 14,570 $52,018 Of the estimated fixed overhead, $6,702 are common costs that would be allocated to the part; the remainder would be additional fixed overhead costs X Company currently receives $2,900 a year by renting out unused factory space, but it will have to use this space to make the part This year, they purchased 3,100 units of this part, but they're not certain how many units they will need next year How many units will make them indifferent between continuing to buy the part and making it? OA: 3,478 OB: 3,930 OC 4,441 OD 5,018 OE 5,670) OF: 6,408