Sheffield Firm is considering whether to outsource the manufacture of subcomponent JXY. The accounting department provides the following cost information for manufacturing 10,800 units of subcomponent JXY per month. *Fixed overhead includes $5,200 supervisor's salary. International Firm agrees to supply Sheffield with 10,800 units per month for a total cost of $156,300. If subcomponent JXY is outsourced, Sheffield will be able to increase the production and sales of its final product by 1,080 units per month; the product is sold for $125 per unit and its average variable costs per unit are $65. The supervisor's salary will be eliminated if subcomponent JXY is outsourced. (a) Prepare an incremental analysis for subcomponent JXY. (If an amount reduces the incremental costs then enter with a negative sign preceding the number e.g. 15,000 or parenthesis, e.g. (15,000). While alternate approaches are possible, irrelevant fixed costs should be included in both options when solving this problem.)