X Company currently buys a part from a supplier for $13.24 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		$2.83	$9,056
Direct labor		3.27	10,464
Variable overhead		4.30	13,760
Fixed overhead		6.00	19,200
Total		$16.40	$52,480

Of the estimated fixed overhead, $10,176 would be additional fixed overhead costs; the remainder would be common costs allocated to the part. X Company currently receives $2,200 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