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 $27.59 per unit. This year, production was 12,500 units; next year, production is expected to be 15,500 units. Total production costs for the part this year were: Materials $144,250 Direct labor 117,875 Variable 74,375 overhead Fixed 38,000 overhead Total $374,500 $29,640 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 buys the part instead of continuing to make it, it will save A: $391 B: $521 C: $693 OD: $921 E: $1,225 F: $1,629