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 $14.90 per unit. Per-unit production costs in 2021, when production was 52,000 units, were: Materials $5.00 Direct labor 5.70 Total overhead 4.00 Total $14.70 $72,800 of X Company's total overhead costs were fixed; $53,144 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 55,150 units. If X Company continues to make the part instead of buying it in 2022, it will save A: $10,700 B: $15,515C: $22,497 D: $32,620 E: $47,299 F: $68,584