X Company currently buys a part from a supplier for $14.74 per unit but is considering making the part itself next year. This year, they purchased 3,300 units of this part; next year, they will need 3,800 units. Estimated costs to make the part next year are: Per-Unit $3.79 4.14 Direct materials Direct labor Variable overhead Fixed overhead Total Total $12,507 13,662 12,870 15,510 $54,549 3.90 4.70 $16.53 of the estimated fixed overhead, $7,755 would be additional fixed overhead costs; the remainder would be common costs allocated to the part. X Company currently receives $2,100 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