Manson Industries incurs unit costs of $8 ($5 variable and $3 fixed) in making an assembly part for its finished product. A supplier offers to make 10,000 of the assembly part at $6 per unit. If the offer is accepted, Manson will save all variable costs but no fixed costs. Prepare an analysis showing the total cost saving, if any, that Manson will realize by buying the part. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Variable manufacturing costs Fixed manufacturing costs Purchase price $ Make 51500 30900 i $ +A Buy i 30900 61800 +A $ Net Income Increase (Decrease) 51500 i (61800) Total annual cost $ 82400 $ 92700 $ (10300) The decision should be to make the part.