Brief Exercise 4 Parks Corporation currently manufactures 3,000 staplers annually for its main product. The costs per stapler are as follows: Direct mateials 3.00 Direct labor Variable overhead 4.00 Fixed overhead Total 7.00 Gallup Company has contacted Parks with an afferto sell it 3,000 staplers for $18.00 each. $5 of the fixed overhead per unit is unavoidable. Prepare an incremental analysis for the make-or-buy decision. (Enter negative amounts using either a negative sign preceding the number e.g.-45 or parentheses e.g.(45)