X Company is considering buying a part next year that they currently make. This year's total production costs for 91,500 units of this part were:

Materials$637,755

Direct labor396,195

Variable overhead247,965

Fixed overhead110,715

Total $1,392,630

A company has offered to supply this part for $14.34 per unit. If X Company buys the part, $68,643 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 be 96,200 units.

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

How will i go by doing this?