Dustin Company, a specialty fabricator of synthetic materials, can make the needed tops of comparable quality for $$400$ each, F$.$O$.$B$.$ shipping point. Allen would furnish its own trademark insignia at a unit cost of $ Transportation in would be $$28$ per unit, paid by Allen Corporation.

Allen's chief accountant has prepared a cost analysis that shows that only $20\%$ of fixed overhead could be avoided if the tops are purchased. The tops have been made in a remote section of Allen's factory building equipment for which no alternate use is apparent in the foreseeable future.

a$.$ Prepare a differential analysis showing whether or not you would recommend that the convertible tops be purchased from Dustin Company.

If appropriate, use a negative sign with your answer to represent a net disadvantage answer. Do not use negative signs with any other answers.

$\backslash$table$[[$Make or Buy Differential Analysis$],[$Cost to purchasetops:,,$$,666,000vv$