Sweet Acacia Manufacturing incurs unit costs of $7.50 ($5.50 variable and $2.00 fixed) in making a sub-assembly part for its finished product. A supplier offers to make 20,000 of the parts for $6.10 per unit. If it accepts the offer, Sweet Acacia will save all variable costs and $1.00 of fixed costs. Prepare an analysis showing the total cost savings, if any, that Sweet Acacia will realize by buying the part. (Round per unit answers to 2 decimal places, e.g. 15.25. If an amount reduces the net income then enter with a negative sign preceding the number, e.g. -15,000 or parenthesis, e.g. (15,000).) Per Unit Make Number of units: 20,000 Variable manufacturing costs v $ 5.50 110,000 Fixed manufacturing costs 6.10 122,000 Purchase price 0 0 Total annual cost $ The decision should be to v make the part buy the part