X Company is considering buying a part next year that it currently makes. A company has offered to supply this part for $15.10 per unit. This year's total production costs for 59,000 units were:

Materials	$342,200
Direct labor	265,500
Total overhead	289,100

$177,000 of X Company's total overhead costs were variable; $41,477 of X Company's fixed overhead costs can be avoided if it buys the part. If X Company buys the part, there are no alternative uses of the resources that were used for its production. Production next year is expected to increase to 63,100 units. 3. If X Company continues to make the part instead of buying it, it will save ?

4. X Company has an opportunity to negotiate the purchase price with the supplier. What purchase price would make X Company indifferent between making and buying?