D. Brooks Company manufactured 6,000 units of a component part that is used in its product and incurred the following costs: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead 70,000 30,000 20,000 40,000 Another company has offered to sell the same component partto the company for $24 per unit. The fixed manufacturing overhead consists mainly of depreciation on the equipment used to manufacture the part and would not be reduced if the component partwas purchased from the outside firm. If the componentpart is purchased from the outside firm, Brooks Company has the opportunity to use the factory equipment to produce another product which is estimated to have a contribution margin of $30,000 Instructions Prepare an incremental analysis reportfor Brooks Company which can serve as informational input into this make-or- buy decision