X Company currently makes a part and is considering buying it next year from a company that has offered to supply it for $18.50 per unit. This year, total costs to produce 69,000 units were:

Direct materials			$469,600
Direct labor			376,200
Variable overhead			257,400
Fixed overhead			310,200

If X Company buys the part, $263,670 of the fixed overhead is unavoidable. 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 $15,000. The marketing manager estimates that demand next year will increase to 70,750 units. If X Company buys the part instead of making it, it will save