X Company currently buys a part from a supplier for $13.26 per unit but is considering making the part itself next year. This year, they purchased 3,200 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		$3.06	$9,792
Direct labor		3.56	11,392
Variable overhead		3.70	11,840
Fixed overhead		3.40	10,880
Total		$13.72	$43,904

Of the estimated fixed overhead, $5,658 would be additional fixed overhead costs; the remainder would be common costs allocated to the part. X Company currently receives $2,500 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