X Company currently buys a part from a supplier for $12.51 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 3,700 units. Estimated costs to make the part next year are: Per- Unit Total Direct materials $2.54 $8,636 Direct labor 3.28 11,152 3.90 13,260 Variable overhead Fixed overhead 3.30 11,220 Total $13.02 $44,268 Of the estimated fixed overhead, $5,610 would be additional fixed overhead costs; the remainder would be common costs allocated to the part. X Company currently receives $2,800 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 Submit Answer Tries 0/5 X Company is considering buying a part next year that they currently make. This year's total production costs for 84,000 units of this part were: $583,800 Materials Direct labor 412,440 Variable 259,560 overhead Fixed 139,440 overhead Total $1,395,240 A company has offered to supply this part for $15.41 per unit. If X Company buys the part, $57,170 of the total fixed overhead is avoidable, but there is no alternative use of the resources that will become idle. Production next year is expected to increase by 3,650 units. If X Company buys the part instead of continuing to make it, it will save X Company no longer has the space necessary to produce all of its parts. A company has offered to supply one of X Company's parts for $25.74 per unit. This year, production was 11,000 units; next year, production is expected to be 14,650 units. Total production costs for the part this year were: Materials $122,210 Direct 89,650 labor Variable 64,020 overhead Fixed 23,760 overhead Total $299,640 $21,384 of X Company's fixed overhead cannot be avoided even if it buys the part. In addition, if X Company buys the part, it will be able to rent some equipment that will no longer be needed, to a company for $2,000. X Company is uncertain about its 14,650 unit production estimate for next year. At what level of production would X Company be indifferent between making and buying the part next year