Begonia uses part 87A in the production of color printers. Unit manufacturing costs for part 87A are:

Direct materials $8.98

Direct labor 2.67

Variable overhead 2.64

Fixed overhead 6.22

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?