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 $27.47 per unit. This year, production was 11,500 units; next year, production is expected to be 15,500 units. Total production costs for the part this year were: Materials $134,895 Direct labor 108,215 Variable 66,700 overhead Fixed 43,585 overhead Total $353,395 $33,560 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 buys the part instead of continuing to make it, it will save A: $2,758 B: $3,448 C: $4,310 D: $5,387 OE: $6,734 OF: $8,417