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X Company currently buys a part from a supplier for $14.49 per unit but is considering making the part itself next year. This year, they

X Company currently buys a part from a supplier for $14.49 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 $3.98 $12,338
Direct labor 4.01 12,431
Variable overhead 4.10 12,710
Fixed overhead 5.10 15,810
Total $17.19 $53,289

Of the estimated fixed overhead, $6,482 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 _______?

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