Use the following information to answer the next two questions. Boston Executive, Inc., produces executive limousines and currently manufactures the mini-bar inserts for the cars at these costs: Cost per Unit $1,000 $690 $320 $2,010 Variable costs: Direct material Direct labor Variable overhead Total variable costs Fixed costs: Depreciation of equipment Depreciation of building Supervisor salary Total fixed costs Total cost $500 $ 160 $290 $950 $2,960 The company received an offer from Elite Mini-Bars to produce the inserts for $2,060 per unit and supply 1,000 mini-bars for the coming year's estimated production. If the company accepts this offer and shuts down production of this part of the business, production workers and supervisors will be reassigned to other areas. The equipment that was used in manufacturing the inserts cannot be used for anything else and has no market value, so it would be disposed of. However, the space occupied by the mini-bar production can be used by a different production group that will lease it for $65,000 per year. Use the table below to determine the differential cost or cost savings of buying the inserts versus making them. (Cost savings should be entered as negative numbers as they reduce total costs.) Cost of Making 1,000 Bar Inserts Cost of Buying 1000 Bar Inserts Differential Cost (Savings) Nariable Costs irect Materials Direct Labor Variable Overhead Total Variable Costs Fixed Costs Equipment Depreciation Building Depreciation Supervisor salaries Total fixed Costs other costs (savings) Leased Space cost of buying mini-bar inserts Total Costs (Savings)