X Company is considering buying a part next year that they currently make. This year's per-unit production costs for 95,000 units of this part were:

Materials	$6.31
Direct labor	5.74
Variable overhead	2.96
Fixed overhead	1.19
Total	$16.20

A company has offered to supply this part for $15.25 per unit. If X Company buys the part, $73,482 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 3,150 units.

If X Company buys the part instead of continuing to make it, it will save

I got the answer of 19,760.5 several times now I can't see where I'm going wrong