X Company currently buys a part from a supplier for $12.49 per unit but is considering making the part itself next year. This year, they purchased 3,500 units of this part; next year, they will need 3,900 units. Estimated costs to make the part next year are:

	Per-Unit	Total
Direct materials	$2.80	$9,800
Direct labor	4.10	14,350
Variable overhead	2.70	9,450
Fixed overhead	3.70	12,950
Total	$13.30	$46,550

Of the estimated fixed overhead, $7,640 would be additional fixed overhead costs; the remainder would be common costs allocated to the part. X Company currently receives $2,000 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 1,394

B 1,630

C 1,908

D 2,232

E 2,611

F 3,055