$10.$Gelb Company currently makes a key part for its main product. Making this part incurs per unit variable costs of $$1\mathrm{.}40$ for direct materials and $$0\mathrm{.}95$ for direct labor. Incremental overhead to make this part is $$1\mathrm{.}48$ per unit. The company can buy the part for $$4\mathrm{.}02$ per unit.

$($a$)$ Prepare a make or buy analysis of costs for this part. $($Enter your answers rounded to $2$ decimal places.$)$

$($b$)$ Should Gelb make or buy the part?

$\backslash$table$[[($a$)$ Make or Buy Analysis,,$],[$Direct materials,,$],[$Direct labor,,$],[$Overhead$,,],[$Cost to buy,,$],[$Cost per unit,,$],[$Cost difference,,$]]$