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 $26.80 per unit. This year, production was 13,500 units; next year, production is expected to be 16,500 units. Total production costs for the part this year were: Materials Direct labor Variable overhead Fixed overhead Total $145,935 129,195 78,030 46,845 $400,005 $7,964 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 $2,250. If X Company continues to make the part, it will save