X Company currently buys a part from a supplier for $13.25 per unit but is considering making the part itself next year. This year, they purchased 3,000 units of this part; next year, they think they will need 3,500 units. Estimated costs to make the part are: Direct materials Direct labor Variable overhead Fixed overhead Total Per-Unit $3.40 4.29 3.20 5.60 Total $10,200 12,870 9,600 16,800 $16.49 $49,470 Of the estimated fixed overhead, $8,064 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 $2,800; 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