X Company is considering buying a part next year that they currently make. This year's total production costs for 95,000 units of this part were: Materials $620,350 Direct labor 528,200 Variable overhead 255,550 Fixed overhead 150,100 Total $1,554,200 A company has offered to supply this part for $15.26 per unit. If X Company buys the part, $76,551 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 4,850 units. If X Company buys the part instead of continuing to make it, it will save