X Company is considering buying a part next year that it has been making for the past several years. A company has offered to supply this part for $14.67 per unit. Budgeted production next year is 60,000 units, and budgeted production costs per-unit are: $5.00 5.00 Materials Direct labor Total overhead Total 4.20 $14.20 $84,000 of X Company's total overhead costs are fixed; $50,400 of the $84,000 are unavoidable even if it buys the part. If X Company continues to make the part instead of buying it next year, it will save