X Company is considering buying a part next year that it has been making for the past several years. A company has offered to supply this part for $15.44 per unit. Budgeted production next year is 58,000 units, and budgeted production costs per-unit are:

Materials	$5.20
Direct labor	5.30
Total overhead	5.10
Total	$15.60

$104,400 of X Company's total overhead costs are fixed; $79,344 of the $104,400 are unavoidable even if it buys the part. If X Company continues to make the part instead of buying it next year, it will save

A: $56,051

B: $70,064

C: $87,580

D: $109,475

E: $136,844

F: $171,055