Cullumber Bikes could sell its bicycles to retailers either assembled or unassembled. The cost of an unassembled bike is as follows. Direct materials Direct labor Variable overhead (70% of direct labor) Fixed overhead (30% of direct labor) Manufacturing cost per unit $192 90 63 27 $372 The unassembled bikes are sold to retailers at $546 each Cullumber has unused productive capacity that is expected to continue indefinitely; management has concluded that some of this capacity could be used to assemble the bikes and sell them at $581 each. Assembling the bikes will increase direct materials by $5 per bike and direct labor by $10 per bike. Additional variable overhead will be incurred at the normal rates, but there will be no additional foxed overhead as a result of assembling the bikes. Prepare an incremental analysis for the sell-or-process-further decision (Enter negative amounts using either a negative sign preceding the number es-45 or parentheses eg (45). Do not leave any field blank. Enter O for the amounts) v $ Sell Process Further Net Income Increase (Decrease)