X Company currently makes a part and is considering buying it next year from a company that has offered to supply it for $15.85 per unit. This year, total costs to produce 65,000 units were:

Direct materials			$442,000
Direct labor			260,000
Variable overhead			286,000
Fixed overhead			299,000

If X Company buys the part, $47,840 of the fixed overhead is avoidable. The resources that will become idle if they choose to buy the part can be used to increase production of another product, resulting in additional total contribution margin of $10,000. The marketing manager estimates that demand next year will increase to 69,900 units. If X Company buys the part instead of making it, it will save