Glass Corp. currently manufactures Part Z23 that is a component of its main product. During the current year, the costs to produce 9,500 Parts Z23 are as follows: Direct Materials Direct Labor Variable Manufacturing Overhead Fixed Manufacturing Overhead Total Cost $ 59,000 75,000 58,000 81,000 $ 273,000 Glass has an opportunity to buy the 9,500 parts from another company for $24 each. If Glass buys the parts it can rent out the space currently used to make Part Z23 for $63,000 per year. All variable costs and 30% of the fixed costs are avoidable if the parts are purchased. Based on this information, would Glass be financially better off making or buying the parts and by how much