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 $27.38 per unit. This year, production was 15,000 units; next year, production is expected to be 19,000 units. Total production costs for the part this year were: Materials Direct labor Variable overhead Fixed overhead Total $166,350 136,650 97,500 39,000 $439,500 $32,760 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 $3,250. If X Company continues to make the part, it will save OA: $2,744 B: $3,430 OC: $4,288 OD: $5,359 E: $6,699 OF: $8,374 Tries 0/99