X Company currently buys a part from a supplier for $13.72 per unit but is considering making the part itself next year. This year, they purchased 3,300 units of this part; next year, they think they will need 3,800 units. Estimated costs to make the part are:

		Per-Unit	Total
Direct materials		$3.74	$12,342
Direct labor		4.88	16,104
Variable overhead		2.60	8,580
Fixed overhead		4.00	13,200
Total		$15.22	$50,226

Of the estimated fixed overhead, $6,468 are common costs that would be allocated to the part; the rest would be additional fixed overhead costs. X Company currently rents unused factory space for $2,600; it will have to use this space to make the part. If X Company makes the part instead of buying it, it will save