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	$461,160
Direct labor	479,640
Variable overhead	261,240
Fixed overhead	125,160
Total	$1,327,200

A company has offered to supply this part for $15.16 per unit. If X Company buys the part, $86,360 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 be 88,750 units.

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

a) $29,310

b) $36,638

c) $45,797

d) $ 57,247

e) $71,558

f) $89,448