X Company is considering buying a part in 2022 that it currently makes. A company has offered to supply this part to X Company for $14.86 per unit. Per-unit production costs in 2021, when production was 59,000 units, were: Materials $5.10 Direct labor 4.70 Total overhead 4.30 Total $14.10 $64,900 of X Company's total overhead costs were fixed; $45,430 of these fixed costs are unavoidable even if it buys the part. If X Company buys the part, there is nothing it can do with the resources that will become idle. Production in 2022 is expected to be 62,900 units. If X Company continues to make the part instead of buying it in 2022, it will save O A: $31,168 OB: $41,453 OC: $55,133 OD: $73,326 OE: $97,524 OF: $129,707 Submit Answer Tries 0/99