Brief Exercise 12-4 Sarasota Industries incurs unit costs of $8 ($5 variable and $3 fixed) in making an assembly part for its finished product. A supplier offers to make 10,400 of the assembly part at $6 per unit. If the offer is accepted, Sarasota will save all variable costs but no fixed costs. Prepare an analysis showing the total cost saving, if any, Sarasota will realize by buying the part. (If amount decreases net income then enter the amount using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Net Income Increase (Decrease) Make Buy Variable manufacturing costs Fixed manufacturing costs Purchase price Total annual cost the part. The decision should be to Click if you would like to Show Work for this question: Open Show Work LINK O XT INTERACTIVE TUTORIAL