X Company is considering buying a part next year that they currently make. This year's per-unit production costs for 85,000 units of this part were: Materials $5.19 4.83 Direct labor Variable overhead Fixed overhead Total 3.52 1.17 $14.71 A company has offered to supply this part for $14.30 per unit. If X Company buys the part, $53,703 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 89,500 units If x Company continues to make the part, it will save A. $17,443 OB: $19,711 OC: $22,273 OD: $25,168 OE: $28,440 OF: $32,138