X Company is considering buying a part next year that they currently make. This year's total production costs for 91,000 units of this part were:

Materials	$616,070
Direct labor	533,260
Variable overhead	254,800
Fixed overhead	163,800
Total	$1,567,930

A company has offered to supply this part for $16.42 per unit. If X Company buys the part, $88,452 of the total fixed overhead is unavoidable, and there is no alternative use of the resources that will become idle. Production next year is expected to be 87,500 units.

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