Carla Vista Company must decide whether to make or buy some of its components. The costs of producing 62,600 switches for its generators are as follows. Direct materials $29,000 Variable overhead $44,400 Direct labor $28,644 Fixed overhead $82,000 Instead of making the switches at an average cost of $2.94 ($184,044 62,600), the company has an opportunity to buy the switches at $2.69 per unit. If the company purchases the switches, all the variable costs and one-fourth of the fixed costs will be eliminated. Prepare an incremental analysis showing whether the company should make or buy the switches. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) ect materials ect labor riable manufacturing costs ed manufacturing costs rchase price cal cost $ +A Make 29,000 i 28,644 i 44,400 i +A Buy i i + LA Net Income Increase (Decrease) 29,000 28,644 44,400 82,000 i 61,500 i 20,500 +A $ 184,044 i 168,394 i -168,394 +A $ 229,894 $ -45,850 Wilma Company will incur $ 45,850 of additional costs if it buys the switches. Would your answer be different if the released productive capacity will generate additional income of $50,160? (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Total Cost Opportunity cost Total cost +A $ Make +A +A $ Buy +A $ $ GA Net Income Increase (Decrease) , the answer is . The analysis shows that net income will be by $