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 $27.17 per unit. This year, production was 11,000 units; next year, production is expected to be 14,000 units. Per-unit production costs for the part this year were: Materials Direct labor $11.43 8.70 Variable overhead Fixed overhead Total 6.49 3.87 $30.49 $37,036 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 buys the part instead of continuing to make it, it will save A: $427 Submit Answer B: $499 C: $584 OD: $683 E: $800 F: $936 Tries 0/99