Current Attempt in Progress 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 $192 90 Variable overhead (70 % of direct labor) 63 Fixed overhead (30% of direct labor) 27 Manufacturing cost per unit $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 fixed 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 e.g. -45 or parentheses eg. (45). Do not leave any field blank. Enter O for the amounts.) Sales per unit Fixed overhead Labor Materials Costs per unit Total Sales per unit Net income per unit Variable overhead Sell $ Process Further $ Net Income Increase (Decrease) eTextbook and Media Attamate Dalduvad