Reubens Deli currently makes rolls for deli sandwiches it produces. It uses 33,000 rolls annually in the production of deli sandwiches. The costs to make the rolls are:

Materials	$0.23 per roll
Labor	0.40 per roll
Variable overhead	0.16 per roll
Fixed overhead	0.20 per roll

A potential supplier has offered to sell Reuben the rolls for $0.89 each. If the rolls are purchased, 30% of the fixed overhead could be avoided. If Reuben accepts the offer, what will the effect on profit be?

Reuben would see a $ in profit if he buys the rolls.