X Company is considering buying a part next year that they currently make. This year's per-unit production costs for 91,500 units of this part were:

Materials	$6.34
Direct labor	5.37
Variable overhead	2.98
Fixed overhead	1.13
Total	$15.82

A company has offered to supply this part for $15.68 per unit. If X Company buys the part, $52,731 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 3,650 units.

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

A: $19,857

B: $23,232

C: $27,182

D: $31,803

E: $37,209

F: $43,535