Begonia uses part 87A in the production of color printers. Unit manufacturing costs for part 87A are: Direct materials Direct labor Variable overhead Fixed overhead $9.49 2.81 2.56 4.68 Begonia uses 130,000 units of 87A per year. Benzyl Company has offered to sell Begonia 130,000 units of 87A per year for $18. Fixed overhead is unavoidable. If Begonia makes the part how much do they gain (or lose) in total over buying the part? Report gains as a positive number. Report losses as a negative number (with a minus sign).