Express Company must decide whether to make or buy some of its components.

The costs of producing $60,000$ zippers for its jeans are as follows.

Instead of making the zippers at an average cost of $$2\mathrm{.}95($$$177,00060,000),$ the company has an

opportunity to buy the zippers at $$2\mathrm{.}70$ per unit.

If the company purchases the zippers, all the variable costs and one$-$fourth of the fixed costs will be

eliminated.

Prepare an incremental analysis showing whether the company should make or buy the zippers.

Should Express Make or Buy the zippers?