X Company currently makes a part and is considering buying it next year from a company that has offered to supply it for $18.00 per unit. This year, total costs to produce 65,000 units were: Direct materials Direct labor Variable overhead Fixed overhead $481,000 383,500 253,500 273,000 If X Company buys the part, $49,140 of the fixed overhead is avoidable. 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 69,250 units. If X Company buys the part instead of making it, it will save A: $7,735 B: $8,740 C: $9,876 OD: $11,160 OE: $12,611 OF: $14,250