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 $25.45 per unit. This year, production was 12,000 units; next year, production is expected to be 15,000 units. Total production costs for the part this year were: Materials Direct labor Variable overhead Fixed overhead Total $123,480 96,240 77,400 41,160 $338,280 $9,878 of X Company's fixed overhead can be avoided 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 $3,500. If X Company buys the part instead of continuing to make it, it will save