X Company is considering buying a part in 2019 that it currently makes. Production costs in 2018, when production was 3,300 units were: Per-Unit Total $10,428 11,385 8,250 11,220 $41,283 $3.16 Direct materials Direct labor Variable overhead 3.45 2.50 Fixed overhead 3.40 Total $12.51 A company has offered to supply this part for $13.05 per unit. $4,600 of X Company's fixed overhead are allocated costs that will occur even if they buy the part. But if X Company buys the part, it can rent out the freed-up resources for $2,100. Production in 2019 is expected to be 3,600 units 8 pt 12. If X Company continues to make the part instead of buying it, it will save 12. AO $1,236 EO $5,464 BO $1,792 CO $2,599 DO $3,768 FO $7,923 8 pt 13. At what production level would X Company be indifferent between making and buying the part? 13. AQ 1,009 BO 1,181 DO 1,617 EO 1,892 CO 1,382 FO 2,213