X Company is considering buying a part next year that they currently make. This year's total production costs for 94,500 units of this part were:

Materials	$509,355
Direct labor	435,645
Variable overhead	344,925
Fixed overhead	174,825
Total	$1,464,750

A company has offered to supply this part for $14.48 per unit. If X Company buys the part, $68,182 of the total fixed overhead is avoidable, but there is no alternative use of the resources that will become idle. Production next year is expected to decrease by 3,500 units.

If X Company continues to make the part, it will save