X Company currently makes a part and is considering buying it next year from a company that has offered to supply it for $17.37 per unit. This year, total costs to produce 55,000 units were:

Direct materials			$352,000
Direct labor			264,000
Overhead			302,500

Of the overhead costs, $66,000 were fixed, and $39,600 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, how much will it save?