X Company currently buys a part from a supplier for $13.67 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		$3.19	$11,165
Direct labor		4.19	14,665
Variable overhead		3.30	11,550
Fixed overhead		4.40	15,400
Total		$15.08	$52,780

Of the estimated fixed overhead, $7,238 are common costs that would be allocated to the part; the remainder would be additional fixed overhead costs. X Company currently receives $2,800 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: $245

B: $277

C: $313

D: $354

E: $400

F: $452