Cullumber Company must decide whether to make or buy some of its components. The costs of producing 65,900 switches for its generators are as follows. Direct materials $31,000 Variable overhead Direct labor $37,028 Fixed overhead $44,800 $79,600 Instead of making the switches at an average cost of $2.92 ($192,42865,900), the company has an opportunity to buy the switches at $2.75 per unit. If the company purchases the switches, all the variable costs and one-fourth of the fixed costs will be eliminated. (a) 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).) Direct materials Direct labor Variable manufacturing costs Fixed manufacturing costs Purchase price Total cost $ Make Buy Net Income Increase (Decrea $ $ Wilma Company will incur $ of additional costs if it the switches.