Emil Manufacturing incurs unit costs of $8.20 ($5.20 variable and $3.00 fixed) 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 Emill 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, eg.-15,000 or parenthesis, eg (15,000)) Number of units: Per Unit Make