Beto Company pays $$2\mathrm{.}50$ per unit to buy a part for one of the products it manufactures. With excess capacity, the company is considering making the part. Making the part would cost $$1\mathrm{.}20$ per unit for direct materials and $$1\mathrm{.}00$ per unit for direct labor. The company normally applies overhead at the predetermined rate of $200\%$ of direct labor cost. Incremental overhead to make the part would be $80\%$ of direct labor cost.

$($a$)$ Prepare a make or buy analysis of costs for this part.

Note: Enter your answers rounded to $2$ decimal places.

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

$\backslash$table$[[($a$)$ Make or Buy Analysis,Make,Buy$],[$Direct materials,$$,1\mathrm{.}20,],[$Direct labor,$1\mathrm{.}00,,],[$Overhead$,0\mathrm{.}80,,],[$Cost to buy,,,$],[$Cost per unit,,,$],[,,,],[$Cost difference,,,$],[,,,]]$

$($b$)$ Company should: Buy