Wilson Company manufactures a part for use in its production of skirts. When 10,000 items are produced, the costs per unit are: Direct materials $0.60 Direct manufacturing labor 3.00 Variable manufacturing overhead 1.20 Fixed manufacturing overhead 1.60 _ Total $6.40 _ Wells Company has offered to sell to Wilson Company 10,000 units of the part for $6.00. The plant facilities could be used to manufacture another item at a savings of $9,000 if Wilson accepts the offer. In addition, $1.00 per unit of fixed manufacturing overhead on the original item would be eliminated if Wilson accepts the offer. Based on this information, which alternative is best for Wilson Company? By how much? (Show all calculations.)