X Company is considering buying a part next year that they currently make. This year's total production costs for 84,000 units of this part were: Materials $529,200 Direct labor 366,240 Variable overhead 351,120 Fixed overhead 110,040 Total $1,356,600 A company has offered to supply this part for $15.51 per unit. If X Company buys the part, $47,317 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 3,800 units. If X Company continues to make the part instead of buying it, it will save

A: $3,771 B: $4,714 C: $5,893 D: $7,366 E: $9,207 F: $11,509