Fruit Fusions Incorporated (FFI) manufactures industrial cold press machines for the food service industry. They currently apply overhead at a rate of 60% of machine hours. FFI currently purchases a component for $115, they are considering making the component themselves. Manufacturing the component will incur the following costs: direct materials: $34, direct labor: $55, and incremental overhead of $11. Show a cost analysis to determine whether they should the company make or buy the component.