Gelb Company currently makes a key part for its main product. Making this part incurs per unit variable costs of $1.40 for direct materials and $0.95 for direct labor. Incremental overhead to make this part is $1.48 per unit. The company can buy the part for $4.02 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 (a) Make or Buy Analysis Direct materials Buy $ 1.40 Direct labor 0.95 Overhead es 1.48 000 $ Cost to buy Cost per unit 402 $ 402 Cost difference (b) Company should Make Taw