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 $16.95 per unit. Per-unit production costs in 2021, when production was 54,000 units, were: $7.00 4.60 Materials Direct labor Total overhead Total 5.60 $17.20 $102,600 of X Company's total overhead costs were fixed; $79,002 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 57,950 units. If X Company continues to make the part instead of buying it in 2022, it will save OA: $54,150 OB: $72,020 OC: $95,786 OD: $127,395 OE: $169,436 OF: $225,350 Submit Answer Tries 0/99