X Company no longer has the space necessary to produce all of its parts. A company has offered to supply one of X Company's parts for $26.61 per unit. This year, production was 14,500 units; next year, production is expected to be 17,500 units. Per-unit production costs for the part this year were: Materials Direct labor Variable overhead Fixed overhead Total $10.78 9.71 5.52 3.55 $29.56 $43,754 of X Company's fixed overhead cannot be avoided even if it buys the part. In addition, if X Company buys the part, it will be able to rent some equipment that will no longer be needed, to another company for $2,750. If X Company continues to make the part, it will save Submit Answer Tries 0/4