The Park Avenue Corporation currently makes a part required in its finished product. The company uses 1,831 units of this part annually. Park Avenue Corp has been approached by a vendor to provide this part for $13.00 each. The following cost information is provided Direct Materials per unit $5.72 Direct Labor per unit $7.30 Variable Factory Overhead per unit $2.50 Fixed Factory Overhead per unit $7.50 How much would Park Avenue Corporation save by having the vendor make the part, instead of making it themselves?