Culver Company must decide whether to make or buy some of its components. The costs of producing 67,200 switches for its generators are as follows Direct materials $31,000 Variable overhead $44,900 Direct labor $44,484 Fixed overhead $79,200 Instead of making the switches at an average cost of $2.97 ($199,584 67,200), 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 Prepare an incremental analysis showing whether the company should make or buy the switches. (If amount decreases net income then enter the amount using either a negative sign preceding the number e.g.-45 or parentheses e.g. (45). Net Income Increase (Decrease) Make Buy Direct materials 31,000 44,484 44,900 31,000 Direct labor Variable manufacturing costs Fixed manufacturing costs Purchase price 484 900 ,200 177925 192159 Total cost 199584 Culver Company will incur $ of additional costs if it the switches