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 $27.36 per unit. This year, production was 11,500 units; next year, production is expected to be 14,500 units. Total production costs for the part this year were: Materials Direct labor $129,720 107,640 Variable overhead Fixed overhead Total 71,070 27,140 $335,570 $6,785 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 $3,000. 1 X Company buys the part instead of continuing to make it, it will save