Beamer Manufacturing incurs unit costs of $8 ($5 variable and $3 fixed) in making a subassembly part

Question:

Beamer Manufacturing incurs unit costs of $8 ($5 variable and $3 fixed) in making a subassembly part for its finished product. A supplier offers to make 10,000 of the part at $5.30 per unit. If the offer is accepted, Beamer will save all variable costs but no fixed costs. Prepare an analysis showing the total cost saving, if any, Beamer will realize by buying the part. What should they do?