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X Company is considering buying a part in 2022 that it currently makes. A company has offered to supply this part to X Company for

X Company is considering buying a part in 2022 that it currently makes. A company has offered to supply this part to X Company for $16.05 per unit. Per-unit production costs in 2021, when production was 56,000 units, were:

Materials $5.70
Direct labor 4.50
Total overhead 5.30
Total $15.50

$72,800 of X Company's total overhead costs were fixed; $51,688 of these fixed costs are unavoidable even if it buys the part. If X Company buys the part, there is nothing it can do with the resources that will become idle.

Production in 2022 is expected to be 60,350 units.

If X Company continues to make the part instead of buying it in 2022, it will save_____

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