X Company currently buys a part from a supplier for $12.08 per unit but is considering making the part itself next year. This year, they purchased 3,400 units of this part; next year, they will need 3,800 units. Estimated costs to make the part next year are:

		Per-Unit	Total
Direct materials		$2.63	$8,942
Direct labor		4.17	14,178
Variable overhead		2.50	8,500
Fixed overhead		3.30	11,220
Total		$12.60	$42,840

Of the estimated fixed overhead, $5,273 are common costs that would be allocated to the part; the remainder would be additional fixed overhead costs. X Company currently receives $2,000 a year by renting unused factory space, but it will have to use this space to make the part.

If X Company makes the part instead of continuing to buy it, it will save

A: $1,605

B: $1,814

C: $2,050

D: $2,316

E: $2,617

F: $2,958