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 $2611 per unit. This year, production was 14,000 units; next year, production is expected to be 18,000 units. Per-unit production costs for the part this year were: Materials Direct labor Variable overhead Fixed overhead Total $10.64 8.96 6.02 3.02 $28.641 $31,710 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 $2,250. 1 x Company buys the part instead of continuing to make it, it will save