X Company currently buys a part from a supplier for $13.23 per unit but is considering making the part itself next year. This year, they purchased 3,100 units of this part; next year, they will need 3,500 units. Estimated costs to make the part next year are:

		Per-Unit	Total
Direct materials		$2.52	$7,812
Direct labor		3.83	11,873
Variable overhead		4.10	12,710
Fixed overhead		5.70	17,670
Total		$16.15	$50,065

Of the estimated fixed overhead, $7,245 are common costs that would be allocated to the part; the remainder would be additional fixed overhead costs. X Company currently receives $2,300 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