X Company is considering buying a part next year that they currently make. This year's total production costs for 83,500 units of this part were:

Materials	$458,415
Direct labor	335,670
Variable overhead	352,370
Fixed overhead	131,930
Total	$1,278,385

A company has offered to supply this part for $14.41 per unit. If X Company buys the part, $80,477 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.

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