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 $25.22 per unit. This year, production was 13,500 units; next year, production is expected to be 16,000 units. Per-unit production costs for the part this year were: Materials Direct labor Variable overhead Fixed overhead Total $10.20 8.53 5.85 3.58 $28.16 $41,564 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 $2,500. If X Company continues to make the part, it will save A: $779 OB: $974 OC: $1,217 OD: $1,522 Submit Answer Tries 0/99 E: $1,902 OF: $2,377