Agler Corporation currently manufactures a subassembly for its main product. The costs per unit are as follows:

Direct materials 1

Direct labor 10

Variable overhead 5

Fixed overhead 8

Total 24

Funkhouser Company has contacted Agler with an offer to sell it 4,000 of the subassemblies for $17 each. If Agler buys the subassemblies, $2 of the fixed overhead per unit will be allocated to other products.

Should Agler make or buy the subassemblies?

Agler should:_________

to save $_________ per unit.