Vaughn Manufacturing incurs unit costs of $7.20 ( $5.20 variable and $2.00 fixed) in making a sub-assembly part for its finished product. A supplier offers to make 19,400 of the parts for $5.70 per unit. If it accepts the offer, Vaughn will save all variable costs and $1.00 of fuxed costs. Prepare an analysis showing the total cost savings, if any, that Vaughn will realize by buying the part. (Round per unit answers to 2 decimal places, eg. 15.25. If an amount reduces the net income then enter with a negative sign preceding the number, egg -15, 000 or parenthesis, eg (15,000)