7. Parks Corporation currently manufactures 3,000 staplers annually for its man product. The costs per stapler are as follows: Direct materials $ 3 Direct labor Variable overhead Fixed overhead Total 7 Gallup Company has contacted Parks with an offer to sell it 3,000 staplers for $18 each. $5 of the fixed overhead per unit is unavoidable. Instructions Prepare an incremental analysis for the make-or-buy decision