X Company is considering buying a part next year that they currently make. A company has offered to supply it for $12.13 per unit. This year's production costs for 3,500 units were as follows:

		Per-Unit	Total
Direct materials		$2.54	$8,890
Direct labor		4.14	14,490
Total overhead		7.50	26,250
Total costs		$14.18	$49,630

$15,750 of total overhead is fixed. If X Company chooses to buy the part, it will still incur fixed costs of $5,828.

1. If X Company buys the part next year instead of making it, and production is expected to remain at 3,500 units, it will save

2. If X Company buys the part next year instead of making it, and production next year is expected to be 4,000 units, it will save