X Company is considering buying a part next year that they currently make. This year's total production costs for 84,500 units of this part were: Materials Direct labor Variable overhead Fixed overhead Total $527,280 475,735 355,745 156,325 $1,515,085 A company has offered to supply this part for $16.85 per unit. If X Company buys the part, $109,428 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