Emil Manufacturing incurs unit costs of $8.20 ($5.20 variable and $3.00 foxed) in making a sub-assembly part for its finished product. A supplier offers to make 19,400 of the parts for $5.70 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, eg. 15.25. If an amount reduces the net income then enter with a negative sign preceding the number, es.-15,000 or parenthesis, eg (15,000)) Per Unit Make 520 3 570 The decision should be to buy the part 100880 58200 159080 Buy 110580 Net Income Increase (Decrease) 100880