X Company is considering buying a part next year that they currently make. This year's total production costs for 86,000 units of this part were:

Materials	$536,960
Direct labor	471,600
Variable overhead	234,240
Fixed overhead	69,440
Total	$1,362,230

A company has offered to supply this part for $15.69 per unit. If X Company buys the part, $30,410 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 90,650 units.

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