X Company is considering buying a part next year that they currently make. This year's total production costs for 92,500 units of this part were:

Materials: $580,900

Direct Labor: 444,000

Variable overhead: 376,475

Fixed overhead: 94,350

Total: $1,495,725

A company has offered to supply this part for $15.36 per unit. If X Company buys the part, $51,892 of the total fixed overhead is unavoidable, and there is no alternative use of the resources that will become idle. Production next year is expected to increase by 3,350 units.

If X Company buys the part instead of continuing to make it, it will save:

A: $5366

B: $7136

C: $9491

D: $12623

E: $16789

F: $22329