X Company currently buys a part from a supplier for $13.35 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 3,900 units. Estimated costs to make the part next year are: Per-Unit Total Direct materials $3.14 $10,676 Direct labor 3.38 11,492 Variable overhead 3.90 13,260 Fixed overhead 3.50 11,900 Total $13.92 $47,328 of the estimated fixed overhead, $7,021 would be additional fixed overhead costs; the remainder would be common costs allocated to the part. X Company currently receives $2,900 a year by renting unused factory space, but it will have to use this space to make the part. ITX Company makes the part instead of continuing to buy it, it will save