X Company is considering buying a part next year that they currently make. This year's total production costs for 90,500 units of this part were:

Materials	$498,655
Direct labor	371,050
Variable overhead	371,050
Fixed overhead	124,890
Total	$1,365,645

A company has offered to supply this part for $13.98 per unit. If X Company buys the part, $51,205 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 95,100 units.

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