Sunland Industries incurs unit costs of $8 ($5 variable and $3 fixed) in making an assembly part for its finished product. A supplier offers to make 10,300 of the assembly part at $6 per unit. If the offer is accepted, Sunland will save all variable costs but no fixed costs. Prepare an analysis showing the total cost saving, if any, Sunland will realize by buying the part. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

		Make		Buy		Net Income Increase (Decrease)
Variable manufacturing costs		$enter a dollar amount		$enter a dollar amount		$enter the difference between the two previous amounts in the row
Fixed manufacturing costs		enter a dollar amount		enter a dollar amount		enter the difference between the two previous amounts in the row
Purchase price		enter a dollar amount		enter a dollar amount		enter the difference between the two previous amounts in the row
Total annual cost		$enter a total amount		$enter a total amount		$enter a total amount