X Company currently makes a part and is considering buying it from a company that has offered to supply it for $18.84 per unit. This year, per-unit production costs to produce 16,000 units were: Direct materials Direct labor Overhead Total $8.00 5.60 6.20 $19.80 $59,200 of the total overhead costs were variable. $22,000 of the fixed overhead costs are avoidable if X Company buys the part. If the company buys the part, the resources that are used to make it cannot be used for anything else. Production next year is expected to be 16,500 units. If X Company continues to make the part instead of buying it, it will save A: $2,491 OB: $2,915 OC: $3,410 OD: $3,990 OE: $4,668 OF: $5,462