Calvin Company manufactures its own subassembly units known by the code name "skrab Calvin inours the following annual costs in producing 40,000 ektos Direct materials Direct labor Variable overhead Fixed overhead Total $ 60,000 90,000 50,000 80,000 $280.000 Calvin can purchase the skrebs from Hobbes Corporation for $6.00 per unit. If they purchase the stabs only $30,000 of the fored overhead will be eliminated. However, the vacant factory space can be used to increire production of another product, which would generate annancome of $22,000, Instruction Prepare an incremental analysis to determine whether Calvin shoukl make or buyeros Make Buy Net Income Incr./Deer O