X Company currently makes a part and is considering buying it next year from a company that has offered to supply it for $16.84 per unit. This year, total costs to produce 68,000 units were: Direct materials Direct labor Variable overhead Fixed overhead $510,000 292,400 306,000 326,400 If X Company buys the part, $65,280 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 72,850 units. If X Company buys the part instead of making it, it will save