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 3,100 units of this part; next year, they think they will need 3,400 units. Estimated costs to make the part are:

		Per-Unit	Total
Direct materials		$2.96	$9,176
Direct labor		4.53	14,043
Variable overhead		3.90	12,090
Fixed overhead		3.40	10,540
Total		$14.79	$45,849

Of the estimated fixed overhead, $4,321 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 $2,900; 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......