X Company currently makes a part and is considering buying it next year from a company that has offered to supply it for $14.76 per unit. This year, total costs to produce 68,000 units were:

Direct materials			$367,200
Direct labor			333,200
Variable overhead			258,400
Fixed overhead			299,200

If X Company buys the part, $266,288 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 $15,000. The marketing manager estimates that demand next year will increase to 72,600 units. If X Company continues to make the part instead of buying it, it will save _____________ <-------- Answer

Due by 9PM EST. 2 and a half hours please help! I will rate highly.