X Company currently makes a part and is considering buying it from a company has offered to supply it for $16.37 per unit. This year, per-unit production costs to produce 54,000 units were:

Direct materials	$7.00
Direct labor	4.30
Overhead	4.50
Total	$15.80

$178,200 of the total overhead costs were variable; $16,848 of the fixed overhead costs can be avoided if X Company buys the part. In addition, the resources that were used for production can be rented to another company for $75,000. Production next year is expected to increase to 59,000 units. 3. If X Company continues to make the part instead of buying it, it will save