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 $16.89 per unit. Per-unit production costs last year, when production was 51,000 units, were: Materials $5.50 Direct labor 5.70 Total overhead 4.80 Total $16.00 $51,000 of X Company's total overhead costs were fixed; $36,210 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 55,450 units. If X Company continues to make the part instead of buying it next year, it will save