Splish Manufacturing incurs unit costs of $8.20 ( $.20 variable and $3.00 fixed) in making a sub-assembly part for its finished product A supplier offers to make 19,400 of the parts for $5.70 per unit. If it accepts the offer, 5 plish will save all varlablo costs and $1.00 of fived costs. Preparean anslysis showing the total cost savings, if any, that Spllsh will realize by buying the part. (Round per unit onswers to 2 decinal places, es. 15.25. If an amount reduces the net income then enter with a negative sign preceding the number, es, 15,000 or parenthesk es; (15,000)