Gelb Company currently makes a key part for its main product Making this part incurs per unit variable costs of $180 for direct materials and $135 for direct labor Incremental overhead to make this part is $1.64 per unit. The company can buy the part for $506 per unit (a) Prepare a make or buy analysis of costs for this part (Enter your answers rounded to 2 decimal places.) (b) Should Gelb make or buy the part? Make Buy (a) Make or Buy Arialysis Direct materials Direct labor Overhead Cost to buy Cost per unit Cost difference (b) Company should