Current Attempt in Progress Hernandez, Inc. manufactures three models of picture frames for a total of 8,000 frames per year. The unit cost to produce a metal frame follows: Direct materials Direct labor Variable overhead Fixed overhead (70% unavoidable) Total $ 6 8 2 5 $ 21 A local company has offered to supply Hernandez the 8,000 metal frames it needs for $17 each. Create an incremental analysis for the make-or-buy decision. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)