Blue Spruce Manufacturing incurs unit costs of $7.40($5.40 variable and $2.00 fixed) in making a sub-assembly part for its finished product. A supplier offers to make 12,100 of the parts for $6.00 per unit. If it accepts the offer, Blue Spruce will save all variable costs and $1.00 of fixed costs. Prepare an analysis showing the total cost savings, if any, that Blue Spruce will realize by buying the part. (Round per unit answers to 2 decimal places, e.g. 15.25. If an amount reduces the net income then enter with a negative sign preceding the number, e.g. 15,000 or parenthesis, e.g. (15,000). Blue Spruce Manufacturing incurs unit costs of $7.40 ( $5.40 variable and $2.00 fixed) in making a sub-assembly part for its finished product. A supplier offers to make 12,100 of the parts for $6.00 per unit. If it accepts the offer, Blue Spruce will save all variable costs and $1.00 of fixed costs. Prepare an analysis showing the total cost savings, if any, that Blue Spruce will realize by buying the part. (Round per unit answers to 2 decimal places, e.g. 15.25. If an amount reduces the net income then enter with a negative sign preceding the number, e.g. 15,000 or parenthesis, e.g. (15,000).)