Johnson Inc. manufactures 46,000 engines which are installed in its final product. The average cost per engine is: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead $10.50 $ 9.50 $ 3.95 $ 4.90 Another company approached Johnson and offered to sell it a comparable engine for $26.95. If Johnson does not make the engines, there would be no other use for the production facilities and none of the fixed manufacturing overhead cost could be avoided. By how much would Johnson benefit (not benefit) by continuing to make the engines rather than buying them