emphasis on fixed overhead cost(if applicable)

Innova uses 1.000 units of the component IMC2 every month to manufacture one of its products. The unit costs incurred to manufacture the component are as follows. $63.91 Direct materials Direct labor Overhead 39.53 126,50 Total $229.94 Overhead costs include variable material handling costs of $6.50, which are applied to products on the basis of direct material costs. The remainder of the overhead costs are applied on the basis of direct labor dollars and consist of 60.00% variable costs and 40.00% fixed costs Avendor has offered to supply the IMC2.componentat a price of $220.00 per unit Prepare the incremental analysis for the decision to make or buy IMC2. Assume that no fixed costs will be eliminated if production is outsourcedl. (Round answers to 2 decimal places, eg. 12.25. Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses eg. (451) Make IMC2 (per unit) Buy IMC2 (per unit) Net Income Increase (Decrease) Direct material Direct labor Material handling Variable overhead Fixed overhead Purchase price Total unit cost