X Company is considering buying a part next year that they currently produce. A company has offered to supply this part for $15.88 per unit. This year's per-unit production costs for 56,000 units were:

Materials	$6.00
Direct labor [all variable]	4.20
Total overhead	5.40

Of the total overhead costs, $95,200 were fixed, and $59,976 of these fixed overhead costs are unavoidable. If X Company buys the part, the resources that were used for production can be rented to another company for $75,000. Production next year is expected to increase to 60,850 units. If X Company continues to make the part instead of buying it, it will save...?