X Company currently makes a part and is considering buying it next year from a company that has offered to supply it for $17.01 per unit. This year, total costs to produce 66,000 units were: Direct materials Direct labor Variable overhead Fixed overhead $415,800 356,400 290,400 290,400 If X Company buys the part, $261,360 If the fixed overhead is unavoidable. The resources that will become idle if they choose to buy the part can be used to increase production of another product, resulting in additional total contribution margin of $15,000. The marketing manager estimates that demand next year will increase to 70,050 units. If X Company continues to make the part instead of buying it, it will save A: $10,695 B: $12,086 C: $13,657 OD: $15,432 OE: $17,438 OF: $19,706