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 $15.12 per unit. Budgeted production next year is 55,000 units, and budgeted production costs per-unit are:

Materials	$6.50
Direct labor	4.20
Total overhead	4.50
Total	$15.20

$94,00 of X Company's total overhead costs are fixed; $72,930 of the $93,500 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