Fun Company, a manufacturer of snowmobiles, is operating at 70% of plant capacity. Fun's plant manager is considering making the brakes now being purchased from an outside supplier for $11 each. The Fun plant has idle equipment that could be used to manufacture the brakes. The design engineer estimates that each brake requires $4 of direct materials, $3 of direct labor, and $6.00 of manufacturing overhead. Forty percent of the manufacturing overhead is a fixed cost that would be unaffected by this decision. A decision by Fun Company to manufacture the brakes should result in a net gain (loss) for each brake of: