X Company is considering buying a part next year that they currently produce. A company has offered to supply this part for $16.60 per unit. This year's total production costs for 80,000 units of this part were:

Materials	$560,000
Direct labor [all variable]	456,000
Variable overhead	240,000
Fixed overhead	96,000

Unavoidable fixed overhead costs are $64,320. If X Company buys the part, there is no alternative use for the idle resources. Production next year is expected to increase to 83,050 units.

If X Company continues to make the part instead of buying it, it will save how much?

Assume that X Company has an opportunity to negotiate the purchase price with the supplier. At what purchase price would X Company be indifferent between making and buying?