$461,000$ of these units each year. in the production of this unit, Waterways would need to purchase a new machine at a cost of $$2,355,$ and the unit cost of producing the units would be $$10\mathrm{.}40.$

$($a$)$

Without considering the possibility of making the timing unit, evaluate whether Waterways should buy or continue to make the small fitting.

The company should $$ the fitting. Incremental cost $/($savings$)$ will be $