X Company currently buys apart from a supplier for $13.05 per unit but considering making the partits next year. This year, the purchased 3.500 of this partest year they will need 4.000 UN Estimated costs to make the part next year are: Per Unit Total Direct materiale 13.65 $12.775 Direct labor 3.79 13,265 Variable overhead 2.00 10,150 Fedovered 3.20 15,200 Total $13.54 547,390 or the estimated the overhead, 55,712 would be additional Med overhead the remainder would be common couts located to the art X Company currently receive 12,100 a year byen factory space, but it will have to use this space to make the part. 1 X Company makes the part instead of continuing to buy it, it will save