X Company no longer has the space necessary to produce all of its parts. A company has offered to supply one of X Company's parts for $26.44 per unit. This year, production was 11,500 units; next year, production is expected to be 15,500 units. Per-unit production costs for the part this year were:

Materials	$10.54
Direct labor	9.16
Variable overhead	6.13
Fixed overhead	2.54
Total	$28.37

$20,447 of X Company's fixed overhead cannot be avoided even if it buys the part. In addition, if X Company buys the part, it will be able to rent some equipment that will no longer be needed, to another company for $2,750.

If X Company buys the part instead of continuing to make it, it will save