X Company is considering buying a part next year that they currently make. This year's total production costs for 91,000 units of this part were: Materials Direct labor Variable overhead Fixed overhead Total $497,770 513,240 368,550 177,450 $1,557,010 A company has offered to supply this part for $15.56 per unit. If X Company buys the part, $81,627 of the total fixed overhead is avoidable, but there is no alternative use of the resources that will become idle. Production next year is expected to be 95,200 units. If X Company buys the part instead of continuing to make it, it will save