X Company currently buys a part from a supplier for $13.72 per unit but is considering making the part itself next year. This year, they purchased 3,500 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		$3.65	$12,775
Direct labor		4.70	16,450
Variable overhead		2.50	8,750
Fixed overhead		5.60	19,600
Total		$16.45	$57,575

Of the estimated fixed overhead, $9,604 are common costs that would be allocated to the part; the remainder would be additional fixed overhead costs. X Company currently receives $2,200 a year by renting unused factory space, but it will have to use this space to make the part.

If X Company continues to buy the part instead of making it, it will save

A: $826

B: $1,032

C: $1,290

D: $1,613

E: $2,016

F: $2,520