Wheeler Company can produce a product that incurs the following costs per unit: direct materials, $$10\mathrm{.}50$; direct labor, $$24\mathrm{.}50,$ and incremental overhead, $$9\mathrm{.}30.$ An outside supplier has offered to sell the product to Wheeler for $$47\mathrm{.}60.$ Compute the net incremental cost or savings of buying.