Crane Company must decide whether to make or buy some of its components. The costs of producing 68,300 switches for its generators are as follows. Direct materials $29,400 Variable overhead $45,700 Direct labor $42,336 Fixed overhead $82,000 Instead of making the switches at an average cost of $2.92 ($199,436 + 68,300), the company has an opportunity to buy the switches at $2.66 per unit. If the company purchases the switches, all the variable costs and one-fourth of the xed 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).) Net Income Make Buy Increase (Decrease) Direct materials $ 29400 $ 0 to 29400 Direct labor 42336 i 0 42336 Variable manufacturing 45700 0 45700 costs Fixed manufacturing 82000 i 61500 i 20500 costs Purchase price 0 181678 -181678 Total cost to 199436 i $ 243178 $ -43742Wilma Company will incur $ of additional costs if it the switches. eTextbook and Media Attempts: 1 of 3 used (b) Would your answer be different if the released productive capacity will generate additional income of $47,662? (Enter negative amounts using either a negative sign preceding the number eg. -45 or parentheses e3. (45).) Would your answer be different if the released productive capacity will generate additional income of $47,662? (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Net Income Make Buy Increase (Decrease) Total Cost $ $ $ Opportunity cost Total cost to $ $ , the answer is V . The analysis shows that net income will be V by $