Amber Company is operating at 90% of capacity and is currently purchasing a part used in its manufacturing operations for $34 per unit. The unit cost for the business to make the part is $46, broken down as follows: Direct Materials $16, Direct Labor $14, Variable Costs $6, and Fixed Costs $10. If 10,000 units of the part are normally purchased during the year but could be manufactured using unused capacity, what would be the amount of differential cost increase or decrease from making the part rather than purchasing it, assuming fixed costs are unaffected?

		340,000 decrease
		360,000 increase
		20,000 decrease
		20,000 increase