Help answer multiple-choice question with explanation please

X Company is considering buying a part in 2022 that it currently makes. A company has offered to supply this part to X Company for $16.93 per unit. Per-unit production costs in 2021, when production was 55,000 units, were: Materials Direct labor Total overhead Total $6.70 4.90 5.10 $16.70 $71,500 of X Company's total overhead costs were fixed; $57,200 of these fixed costs 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. Production in 2022 is expected to be 58,750 units. If X Company continues to make the part instead of buying it in 2022, it will save OA: $24,769 B: $30,961 OC: $38,701 OD: $48,376 OE: $60,470 OF: $75,588 Submit Answer Tries 0/99