- Your answer is partially correct. Manson Industries incurs unit costs of $6 ($4 variable and $2 fixed) in making an assembly part for its finished product. A supplier offers to make 17,300 of the assembly part at $5 per unit. If the offer is accepted, Manson will save all variable costs but no fixed costs. Prepare an analysis showing the total cost saving, if any, Manson will realize by buying the part. (Enter negative amounts using either a negative sign preceding the number e.g.-45 or parentheses e.g. (45).) Make Net Income Increase (Decrease) Buy Variable manufacturing & 71600 $ 0 $ 71600 costs Fixed manufacturing costs C 35800 C 35800 35800 35800 C Purchase price 89500 (89500) Total annual cost 107400 125300 (17900) The decision should be to make the part