X Company currently buys a part from a supplier for $12.80 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 3,600 units. Estimated costs to make the part next year are: Per-Unit Total Direct materials $3.47 $11,104 Direct labor 3.63 11,616 Variable overhead 3.00 9,600 Fixed overhead 3.60 11,520 Total $13.70 $43,840 Of the estimated fixed overhead, $4,954 are common costs that would be allocated to the part; the remainder would be additional fixed overhead costs. X Company currently receives $3,000 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