X Company currently buys a part from a supplier for $15.23 per unit but is considering making the part itself next year. This year, they purchased 3,000 units of this part; next year, they will need 3,400 units. Estimated costs to make the part next year are:

		Per-Unit	Total
Direct materials		$3.87	$11,610
Direct labor		4.07	12,210
Variable overhead		4.50	13,500
Fixed overhead		5.80	17,400
Total		$18.24	$54,720

Of the estimated fixed overhead, $8,004 are common costs that would be allocated to the part; the remainder would be additional fixed overhead costs. X Company currently receives $2,400 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