Emil Manufacturing incurs unit costs of $7.10 ($5.10 variable and $2.00 fixed) in making a sub-assembly part for its finished product. A supplier offers to make 14,600 of the parts for $5.50 per unit. If it accepts the offer, Emil will save all variable costs and $1 of fixed costs. Prepare an analysis showing the total cost savings, if any, that Emil 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).) Number of units: The decision should be to $ Per Unit Make