X Company is considering buying a part next year that they currently make. This year's total production costs for 89,500 units of this part were: Materials Direct labor Variable overhead Fixed overhead Total $545,055 358,895 333,835 145,885 $1,383,670 A company has offered to supply this part for $14.07 per unit. If X Company buys the part, $45,224 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 92,850 units. If X Company buys the part instead of continuing to make it, it will save