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 $25.95 per unit. This year, production was 11,500 units; next year, production is expected to be 13,500 units. Total production costs for the part this year were:

Materials	$116,610
Direct labor	111,205
Variable overhead	64,400
Fixed overhead	25,990
Total	$318,205

$23,391 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 $2,500.

If X Company continues to make the part, it will save