X Company is considering buying a part next year that they currently make. This year's per-unit production costs for 88,000 units of this part were: Materials $5.59 Direct labor 4.01 Variable 2.62 overhead Fixed overhead Total 1.98 $14.20 A company has offered to supply this part for $12.99 per unit. If X Company buys the part, $121,968 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 84,000 units. If X Company continues to make the part, it will save A: $7,941 B: $9,926 C: $12,408 OD: $15,510 OE: $19,387 OF: $24,234