Bartley Manufacturing incurs unit costs of $8 in making a sub-assembly part for its finished product. A supplier offers to make 10,000 of the assembly part at $5.30 per unit. If the offer is accepted, Bartley will save all variable costs but no fixed costs. Prepare an analysis showing the total cost saving, if any, Bartley will realize by buying the part. If an amount should be blank, enter a zero. All boxes must be filled to be correct. If amount decreases net income, use either a negative sign preceding the number eg -45 or parentheses eg?