Cullumber Company must decide whether to make or buy some of its components. The costs of producing $67,300$ switches for its

generators are as follows.

Instead of making the switches at an average cost of $$2\mathrm{.}94($$$197,86267,300),$ the company has an opportunity to buy the switches

at $$2\mathrm{.}69$ 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 compary should make or buy the switches. $($Enter negative amounts using

either a negative sign precedirg the number eg$.-45$propr parentheres e$.$g$.(451).$

Nould your answer be different if the released productive capacity will generate additional income of $$48,545?($Enter negative

amounts using either a negative sign preceding the number eg$.-45$ or parentheses e$.$g$.(45).)$

$,$ the answer is

The analysis shows that net income will be

by $