Lynn Hart is a managerial accountant at Paibec Corporation. Paibec is under intense cost competition, and Hart has been asked evaluate whether Paibec should continue to manufacture part MT-RF or purchase it from Marley Company. Marley has submitted a bid to supply the 31,000 MT-RF units that Paibec will need for 2021 at a price of $16.60 each. From plant records and interviews with Jane Porter, the plant manager, Hart gathered the following information regarding Paibec's costs to manufacture 26,000 units of MT-RF in 2020: $135,200 78,000 77,000 33,000 Direct materials Direct labor Plant space rental [fixed] Equipment lease [fixed] Other overhead Variable Fixed Total 87,360 131,040 $541,600 Porter also tells her that: if MT-RF is not outsourced, all variable costs per unit, space rental costs, and equipment lease costs will be the same in 2021 as in 2020, if MT-RF is purchased from Marley, plant space will not have to be rented, and equipment will not have to be leased, but it will cost $9,000 and $4,500, respectively, to terminate the two contracts, and if MT-RF is purchased from Marley, none of the fixed overhead costs can be avoided. Hart recognizes that Porter is probably concerned that outsourcing MT-RF will result in some of her close friends being laid off. She therefore performs her own independent analysis, and determines that: if MT-RF is not outsourced, direct material and direct labor costs per unit are more likely to be higher in 2021 by 10% and 4%, respectively, if MT-RF is purchased from Marley, the contract termination costs will actually be $8,000 for the space rental and $3,500 for the equipment lease, and if MT-RF is purchased from Marley, $20,000 of the fixed overhead costs can actually be saved. Hart estimates that 31,000 units of MT-RF will be needed in 2021. REQUIRED (Note: Round unit costs to two decimal places.] Based on Hart's estimates, if MT-RF is purchased from Marley in 2021, what will be the effect on Paibec's profits? (Note: if the buy costs are less than the make costs, enter the difference as a positive number; if the make costs are less than the buy costs, enter the difference as a negative number.]