Per-Unit	Total
Direct materials		$2.65	$7,830
Direct labor		4.80	15,400
Variable overhead		2.80	8,100
Fixed overhead		5.20	15,300

A company has offered to supply this part to X Company for $12.60 per unit. If X Company accepts the offer, it will still incur fixed costs of $7,100, but it will be able to lease the resources that will become available from not making the part for $2,900. Next year's expected production level is 3,500 units. 11. If X Company buys the part next year instead of making it, it will save