Crane Company must decide whether to make or buy some of its components. The costs of produ$$ing $68,300$ switches for its

generators are as follows.

Instead of making the switches at an average cost of $$2\mathrm{.}92($ $$199,43668,300),$ the company has an opportunity to buy the switches

at $$2\mathrm{.}66$ 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$.,(45)).)$

Crane Company will incur $

of additional costs if it

the switches.