Bonita Company must decide whether to make or buy some of its components. The costs of producing $60,100$ switches for its

generators are as follows.

Instead of making the switches at an average cost of $$2\mathrm{.}96($$$177,89660,100),$ the company has an opportunity to buy the switches

at $$2\mathrm{.}76$ per unit. If the company purchases the switches, all the variable costs and one$-$third of the fixed costs will be eliminated.

$($a$)$

Prepare an incremental analysis showing whether the company should make or buy the switches. $($Round per unit answers to $2$

decimal places, e$.$g$.15\mathrm{.}25.$ If an amount reduces the net income then enter with a negative sign preceding the number

e$.$g$.-15,000$ or parenthesis, e$.$g$.(15,000).)$

Number of units: