X Company is considering buying a part next year that they currently make. This year's total production costs for 87,000 units of this part were:

Materials	$464,580
Direct labor	396,720
Variable overhead	386,280
Fixed overhead	154,860
Total	$1,402,440

A company has offered to supply this part for $14.79 per unit. If X Company buys the part, $86,722 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 4,050 units.

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

A: $17,386

B: $21,733

C: $27,166

D: $33,957

E: $42,447

F: $53,058