X Company currently buys a part from a supplier for $12.82 per unit but is considering making the part itself next year. This year, they purchased 3,000 units of this part. Estimated costs to make the part are:

		Per-Unit	Total
Direct materials		$3.34	$10,020
Direct labor		3.47	10,410
Variable overhead		3.80	11,400
Fixed overhead		3.60	10,800
Total		$14.21	$42,630

Of the estimated fixed overhead, $3,888 are common costs that would be allocated to the part; the rest would be additional fixed overhead costs. X Company currently rents unused factory space to a tenant for $2,900; it will have to use this space to make the part.

2. If X Company will need 3,000 units again next year and continues to buy the part instead of making it, it will save????