X Company currently buys a part from a supplier for $12.52 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 3,600 units. Estimated costs to make the part are:

Per-Unit Total Direct materials $2.59 $8,547

Direct labor 4.40 14,520

Variable overhead 3.10 10,230

Fixed overhead 5.10 16,830

Total $15.19 $50,127

	Per Unit	Total
DM	2.59	8547
DL	4.40	14520
VOH	3.10	10230
FOH	5.10	16830
TOTAL	15.19	50127

Of the estimated fixed overhead, $6,900 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 continues to buy the part instead of making it, it will save