X Company currently makes a part and is considering buying it next year from a company that has offered to supply it for $14.15 per unit. This year, total costs to produce 65,000 units were:

Direct materials			$331,500
Direct labor			305,500
Variable overhead			227,500
Fixed overhead			266,500

If X Company buys the part, $42,640 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 $15,000. The marketing manager estimates that demand next year will increase to 69,155 units. If X Company continues to make the part instead of buying it, it will save?