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 $27.45 per unit. This year, production was 11,000 units; next year, production is expected to be 14,500 units. Total production costs for the part this year were: Materials $129,360 Direct labor 104,390 Variable 61,930 overhead Fixed 24,750 overhead Total $320,430 $2,475 of X Company's fixed overhead can be avoided 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 $2,250. If X Company continues to make the part, it will save Submit Answer Tries 0/4