Haver Company currently produces component R Times 5 for its sole product. The current cost per unit to manufacture the required 64,000 units of R Times 5 follows. Direct materials and direct labor are 100% variable. Overhead is 80% fixed. An outside supplier has offered to supply the 64,000 units of R Times 5 for $19.00 per unit. Calculate the incremental costs of making and buying component R Times 5