X Company is considering buying a part next year that it currently makes. A company has offered to supply this part to X Company for $15.20 per unit. Per-unit production costs last year, when production was 54,000 units, were: $5.90 4.30 Materials Direct labor Total overhead Total 4.50 $14.70 $70,200 of X Company's total overhead costs were fixed; $47,736 of these fixed costs are unavoidable even if it buys the part. If X Company buys the part, there is nothing it can do with the resources that will become idle. Production next year is expected to be 58,150 units. If X Company continues to make the part instead of buying it next year, it will save