X Company currently makes a part and is considering buying it next year from a company that has offered to supply it for $14.59 per unit. This year, total costs to produce 66,000 units were:

Direct materials $330,000

Direct labor 323,400

Variable overhead 257,400

Fixed overhead 290,400

If X Company buys the part, $255,552 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 $10,000.

The marketing manager estimates that demand next year will increase to 70,050 units. If X Company continues to make the part instead of buying it, it will save