13. X Company is considering buying a part next year that it has been making for the past several years. A company has offered to supply this part for $15.25 per unit. Budgeted production next year is 51,000 units, and budgeted total production costs are:

Materials $255,000

Direct labor249,900

Total overhead280,500

Total$785,400

$86,700 of X Company's total overhead costs are fixed; $52,020 are unavoidable even if it buys the part. If X Company buys the part, there is nothing it can do with the resources that will become idle.

If X Company continues to make the part instead of buying it next year, it will save

A 14554 B 21103 C 30600 D 44370 E 64336 F 93288