X Company is considering buying a part next year that they currently make. A company has offered to supply it for $12.37 per unit. This year's production costs for 3,400 units were as follows: Direct materials Direct labor Total overhead Total costs Per-Unit $3.00 3.43 7.50 $13.93 Total $10,200 11,662 25,500 $ 47,362 $14,620 of total overhead is fixed. If X Company chooses to buy the part, it will avoid fixed costs of $9,064. 1. If X Company makes the part next year instead of buying it, and production is expected to remain at 3,400 units, it will save OA: $201OB: $252 OC: $314 OD: $393 OE: $491 OF: $614 Tries 0/99 2. If X Company makes the part next year instead of buying it, and production next year is expected to be 3,900 units, it will save OA: $1,386 B: $1,622 Oc: $1,897|| OD: $2,220 OE: $2,597 | OF: $3,039 i Tries 0/99