Wisconsin Snowmobile Corporation is considering a switch to level production. Cost efficiencies would occur under level production, and aftertax costs would decline by $$48,000,$ but inventory would increase by $$480,000.$ Wisconsin Snowmobile would have to finance the extra inventory at a cost of $11\mathrm{.}0$ percent.

a$-1.$ Determine the extra cost or savings of switching over to level production.