X Company is considering buying a part next year that they currently make. This year's total production costs for 97,000 units of this part were: Materials $544,170 Direct labor 545,140 Variable overhead 312,340 Fixed overhead 148,410 Total $1,550,060 A company has offered to supply this part for $15.09 per unit. If X Company buys the part, $66,784 of the total fixed overhead is avoidable, but there is no alternative use of the resources that will become idle. Production next year is expected to increase by 3,950 units. If X Company buys the part instead of continuing to make it, it will save A: $714 B: $1,035|| OC: $1,501 OD: $2,176|| OE: $3,156 | OF: $4,576