X Company currently buys a part from a supplier for $13.48 per unit but is considering making the part itself next year. This year, they purchased 3,400 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 $3.44 $11,696 Direct labor 4.39 14,926 Variable overhead 3.30 11,220 Fixed overhead 4.80 16,320 Total $15.93 $54,162 Of the estimated fixed overhead, $7,344 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 $2,400; 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