The Nelson Company manufactures its own packing boxes. The comapny uses 45,000 boxes per year. Nelson has determined thatit can purchase the boxes from Woods Recycled Box Copany for $1.75 each. Nelsons cost of making the boxes is as follows: Per Unit Total Direct Materials $ 0.75 $33,750 Direct Labor 0.64 28,800 Variable Overhead 0.28 12,600 Fixed Overhead 0.46 20,700 Total $2.13 $95,850 If Nelson were to stop making boxes, they would then be able to produce a new type of packing material to use and sell. The contribution margin from this packing material would be $20,000 per year. If Nelson decides to continue making the boxes rather than buying them, it would be better or worse off by what amount?