X Company is considering buying a part next year that they currently make. This year's per-unit production costs for 85,000 units of this part were:

Materials	$5.18
Direct labor	4.85
Variable overhead	4.32
Fixed overhead	1.45
Total	$15.80

A company has offered to supply this part for $15.08 per unit. If X Company buys the part, $73,950 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 88,000 units.