Gelb Company currently makes a key part for its main product. Making this part incurs per unit variable costs of $$1\mathrm{.}35$ for direct materials and $$0\mathrm{.}90$ for direct labor. Incremental overhead to make this part is $$1\mathrm{.}46$ per unit. The company can buy the part for $$3\mathrm{.}89$ per unit.

$($a$)$ Prepare a make or buy analysis of costs for this part.

Note: Enter your answers rounded to $2$ decimal places.

$($b$)$ Should Gelb make or buy the part?

$\backslash$table$[[($a$)$ Make or Buy Analysis,Make,Buy$],[$Direct materials,,$],[$Direct labor,,$],[$Overhead$,,],[$Cost to buy,,$],[$Cost per unit,,$],[,,],[$Cost difference,,$],[,,],[($b$)$ Company should:,,$]]$