X Company makes product Y in-house at a cost of $28/unit, which consists of $20/unit of fixed costs and $8/unit of variable costs. It needs 1,000 units of Y per month. An outside supplier has offered to manufacture Y for the X Company at a wholesale price of $20 per unit. If X Company decides to outsource in the short term and purchase 1,000 units of Y per month from the outside supplier, it would: