Strunz Corp. manufactures its own component parts. The following costs were incurred in the manufacture of 27617 units of a part:
	Direct materials	$5.25
	Direct labour	30.35
	Variable overhead	11.42
	Fixed overhead	16.23
		$63.25
James Co. has offered to sell 27617 units of the part to Strunz for $60.47 per unit. If Strunz accepts the offer, $11.72 per unit of the fixed overhead could be eliminated and the released facilities could be used to save relevant costs in the manufacture of another part . In order for Strunz to realize an overall saving of $48615, what amount of relevant costs would have to be saved (this amount could be negative) by using the released facilities in the manufacture of the part?

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