X Company is considering buying a part next year that they currently make. This year's per-unit production costs for 81,000 units of this part were: Materials Direct labor Variable overhead Fixed overhead Total $6.06 5.19 3.01 1.45 $15.71 A company has offered to supply this part for $15.09 per unit. If X Company buys the part, $65,772 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 3,500 units. If X Company continues to make the part, it will save