Sheffield 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 10,200 of the parts for $6.00 per unit. If it accepts the offer, Sheffield will save all variable costs and $1.00 of fixed costs. Prepare an analysis showing the total cost savings, if any, that Sheffield will realize by buying the part. (Round per unit answers to 2