X Company is considering buying a part next year that they currently make. This year's total production costs for 80,500 units of this part were:

Materials $414,575

Direct labor 332,465

Variable overhead 296,240

Fixed overhead 124,775

Total $1,168,055

A company has offered to supply this part for $13.95 per unit. If X Company buys the part, $77,360 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 increase by 4,200 units.

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