X Company is considering buying a part next year that they currently make. This year's total production costs for 81,000 units of this part were: Materials Direct labor $450,360 Variable overhead Fixed overhead Total 374,220 362,070 136,890 $1,323,540 A company has offered to supply this part for $14.92 per unit. If X Company buys the part, $54,756 of the total fixed overhead is avoidable, but there is no alternative use of the resources that will become idle. Production next year is expected to be 77,500 units. If X Company buys the part instead of continuing to make it, it will save OA: $20,749 OB: $23,447 OC: $26,495 OD: $29,939 OE: $33,831 OF: $38,229