X Company is considering buying a part next year that they currently make. A company has offered to supply this part for $16.37 per unit. This year's total production costs for 56,000 units were:

Materials	$341,600
Direct labor [all variable]	246,400
Total overhead	319,200
Total production costs	$907,200

Of the total overhead costs, $89,600 were fixed, and $56,448 of these fixed overhead costs were unavoidable. If X Company buys the part, the resources that were used for production can be rented out for $80,000. Production next year is expected to increase to 60,350 units. If X Company buys the part instead of making it, it will save