Rainier Materials uses the AXL part in its OCEAN product. The company's Accounting Department reports the following costs of producing the $8,300$ units of the part that are needed every year.

Per Unit

Direct materials $ $8\mathrm{.}60$

Direct labor $ $4\mathrm{.}80$

Variable overhead $ $9\mathrm{.}50$

Supervisor's salary $ $3\mathrm{.}60$

Depreciation of special equipment $ $3\mathrm{.}00$

Allocated general overhead $ $1\mathrm{.}60$

An outside supplier has offered to make the part and sell it to the company for $$30\mathrm{.}00$ each. If this offer is accepted, the supervisor's salary and all of the variable costs, including direct labor, can be avoided. The special equipment used to make the part was purchased many years ago and has no salvage value or other use. The allocated general overhead represents fixed costs of the entire company. If the outside supplier's offer were accepted, only $$4,600$ of these allocated general overhead costs would be avoided. In addition, the space used to produce the AXL part could be used to make more of one of the company's other products, generating an additional segment margin of $$14,300$ per year for that product.

What is the financial advantage $($disadvantage$)$ of accepting the outside supplier's offer?

Response for the financial advantage or disadvantage should be formatted as a whole number with a dollar sign at the beginning, commas separating appropriate increments, and parentheses indicating negative amounts, losses, or outflows. For example: $$1,000$ would signify advantage and $($$$1,000)$ would signify a disadvantage. Please do not include any words in this response, and please do not include cents $($i$.$e$.,\mathrm{.}00).$

Should the company make or buy AXL?

Please type the word make or buy exactly as written. Do not include capital letters or punctuation.

Please note that you MUST format your response exactly as directed in order to receive credit. I will give partial credit for correct numbers with incorrect formatting.