Blue Company must decide whether to make or buy some of its components. The costs of producing 64,800 switches for its generators are as follows Direct materials $30,300 Variable overhead $45,700 Direct labor $33,504 Fixed overhead $83,600 Instead of making the switches at an average cost of $2.98 ($193,104 64,800), the company has an opportunity to buy the switches at $2.71 per unit. If the company purchases the switches, all the variable costs and one-fourth of the fixed costs will be eliminated Would your answer be different if the released productive capacity will generate additional income of $49,264? (Ifamount decreases net income then enter the amount using either a negative sign preceding the number e.g.-45 or parentheses e.g. (45). Net Income Increase (Decrease) Make Buy Total Cost Opportunity cost Total cost , the answer is . The analysis shows that net income will be by $