Crane uses 1,000 units of the component IMC2 every month to manufacture one of its products. The unit costs incurred to manufacture the component are as follows: $57.98 Direct materials Direct labor 38.02 Overhead 126.50 Total S222 50 Overhead costs include variable material Handling costs of $750, which are applied to products on the basis of direct material costs. The remainder of the overhead costs are applied on the basis of direct labor dollars and consist of 60% variable costs and 40% fived costs. A vendor has offered to supply the IMC2 component at a price of $210 per unit amounts using either a negative sign preceding the number es. -45 or parentheses es (450) Make IMC2 (per unit) Buy IMC2 (per unit) Net Income Increase (Decrease) Direct material Direct labor Material handling Variable overhead Purchase price Total unit cost $