X Company is considering buying a part next year that they currently make. A company has offered to supply it for $12.64 per unit. This year's production costs for 3,200 units were as follows:

		Per-Unit	Total
Direct materials		$2.38	$7,616
Direct labor		4.05	12,960
Total overhead		8.40	26,880
Total costs		$14.83	$47,456

$12,480 of total overhead is variable. If X Company chooses to buy the part, it will avoid fixed costs of $8,064.

1. If X Company buys the part next year instead of making it, and production is expected to remain at 3,200 units, it will save ...

2. If X Company makes the part next year instead of buying it, and production next year is expected to be 3,700 units, it will save...