Agler Corporation currently manufactures a subassembly for its main product. The costs per unit are as follows: 1 Direct materials $ 1 Direct labor 10 Variable overhead 5 Fixed overhead 8 Total $24 I Funkhouser Company has contacted Agler with an offer to sell it 4,000 of the subassemblies for $17 each. If Agler buys the subassemblies, all the variable costs and three-fourth( 3/4) of the fixed overhead will be eliminated. Instructions Prepare an incremental analysis showing whether Agler should make or buy the subassemblies