X Company currently makes a part and is considering buying it next year from a company that has offered to supply it for $16.27 per unit. This year, total costs to produce 56,000 units were:

Direct materials			$291,200
Direct labor			336,000
Overhead			274,400

Of the overhead costs, $78,400 were fixed, and $47,824 of these fixed overhead costs are unavoidable even if X Company buys the part. Production next year is not expected to change. If X Company continues to make the part instead of buying it, it will save