X Company is considering buying a part next year that it currently makes. A company has offered to supply this part to X Company for $16.88 per unit. Per-unit production costs last year, when production was 59,000 units, were: Materials Direct labor [all variable] Total overhead Total $6.70 5.30 4.40 $16.40 $70,800 of X Company's total overhead costs were fixed; $54,516 of these fixed costs are unavoidable even if it buys the part. If X Company buys the part, there is nothing it can do with the resources that will become idle. Production next year is expected to be 62,650 units. If X Company continues to make the part instead of buying it next year, it will save OA: $55,549 OB: $64,992 OC: $76,041 OD: $88,968 OE: $104,093 OF: $121,788