X Company is considering buying a part next year that they currently make. This year's production costs for 3,100 units were as follows: Per-Unit Total Direct materials $2.94 $9,114 Direct labor [all variable] 4.73 14,663 Variable overhead 4.40 13,640 Fixed overhead Total 4.30 $16.37 13,330 $50,747 A company has offered to supply this part to X Company for $14.55 per unit. If X Company accepts the offer, it will avoid fixed costs of $6,798, and it will be able to lease the resources that will become available from not making the part for $3,000. Next year's expected production level is 3,600 units. 11. If X Company buys the part next year instead of making it, it will save OA: $492 B: $654 C: $870 OD: $1,157 E: $1,539 OF: $2,047 Tries 0/99 12. At what production level would X Company be indifferent between making and buying the part next year? OA: 1,263 B: 1,679 OC: 2,234 OD: 2,971 E: 3,951 OF: 5,255