X Company is considering buying a part next year that they currently make. A company has offered to supply this part for $18.34 per unit. This year's total production costs for 58,000 units were:

Materials	$406,000
Direct labor [all variable]	284,200
Total overhead	353,800
Total production costs	$1,044,000

Of the total overhead costs, $92,800 were fixed, and $65,888 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 $70,000. Production next year is expected to increase to 61,300 units. If X Company continues to make the part instead of buying it, it will save