Oriole Manufacturing incurs unit costs of $7.40 ($5.40 variable and $2.00 fixed) in making a sub-assembly part for its finished product. A supplier offers to make 10,600 of the details for $5.80 per unit. If it accepts the offer, Oriole will save all variable costs and $1.00 of fixed costs. Prepare an analysis showing the total cost savings that Oriole will realize by buying the part. (Round per unit answers to 2 decimal places, e.g., 15.25. If an amount reduces the net income then enter with a negative sign preceding the number, e.g. -15,000 or parenthesis, e.g. (15,000).) Per Unit Make Number of units: Variable manufacturing costs 10,600 tA $ $5.40