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 $26.41 per unit. This year, production was 14,000 units; next year, production is expected to be 17,500 units. Total production costs for the part this year were: Materials $143,500 Direct labor 138,180 Variable 78,680 overhead Fixed overhead Total 55,020 $415,380 $46,767 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 $2,000. If X Company continues to make the part, it will save