X Company currently buys a part from a supplier for $13.99 per unit but is considering making the part itself next year. This year, they purchased 3,200 units of this part. Estimated costs to make the part are: Per-Unit Total Direct materials $3.72 $11,904 Direct labor 4.09 13,088 Variable overhead 4.10 13,120 Fixed overhead 5.60 17,920 Total $17.51 $56,032 Of the estimated xed overhead, 56,989 are common costs that would be allocated to the part; the rest would be additional xed overhead costs. X Company currently rents unused factory space to a tenant for $2,900; it will have to use this space to make the part