Company ABC manufactures components for use in the production of one of its finished products. When 12,000 units are produced, the total cost per unit is $35, broken down as follows: Direct materials $5 Direct labor 15 Variable overhead 10 Fixed overhead 5 XYZ Company has offered to sell 12,000 components to ABC at $37 each. If ABC accepts the offer, some of the facilities currently used to manufacture the components can be rented as storage space for $40,000. However, $3 of the fixed overhead costs currently applied to each component would have to be covered by the other ABC products. What is the differential cost to Company ABC of purchasing the components of Company XYZ?