X Company is considering buying a part next year that it currently makes. A company has offered to supply this part for $14.90 per unit. This year's total production costs for 53,000 units were:

Materials	$275,600
Direct labor	275,600
Total overhead	206,700

$132,500 of X Company's total overhead costs were variable; $27,454 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 57,950 units. 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?