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 $16.42 per unit. Per-unit production costs in 2021, when production was 57,000 units, were:

Materials	$5.90
Direct labor	5.80
Total overhead	5.00
Total	$16.70

$108,300 of X Company's total overhead costs were fixed; $75,810 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 61,850 units.

If X Company continues to make the part instead of buying it in 2022, it will save

A: $16,270

B: $21,638

C: $28,779

D: $38,276

E: $50,908

F: $67,707