Beto Company pays $$4\mathrm{.}10$ per unit to buy a part for one of the products it manufactures. With excess capacity, the company is considering making the part. Making the part would cost $$3\mathrm{.}60$ 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. $($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,$$,3\mathrm{.}60,],[$Direct labor,,$1\mathrm{.}00,],[$Overhead$,,,],[$Cost to buy,,,$],[$Cost per unit,,,$],[,,,],[$Cost difference,,,$],[,,,],[($b$)$ Company should:,,,$]]$

Cobe Company has manufactured $265$ partially finished cabinets at a cost of $$66,250.$ These can be sold as is for $$79,500.$ Instead, the cabinets can be stained and fitted with hardware to make finished cabinets. Further processing costs would be $$15,900,$ and the finished cabinets could be sold for $$106,000.$

$($a$)$ Prepare a sell as is or process further analysis of income effects.

$($b$)$ Should the cabinets be sold as is or processed further and then sold?

$\backslash$table$[[($a$)$ Sell or Process Analysis,Sell As Is$],[$Revenue$,$Process Further$],[$Costs$,],[$Income$,],[,],[$Incremental income $($loss$)$ to process further,$],[],[($b$)$ The company should:,$]]$

PLEASE FILL IN Tables shown