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 $25.66 per unit. This year, production was 12,500 units; next year, production is expected to be 16,500 units. Total production costs for the part this year were:

Materials	$125,500
Direct labor	107,875
Variable overhead	79,250
Fixed overhead	47,750
Total	$360,375

$41,542 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 $3,750.

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