Gelb Company currently manufactures 40,000 units of a key component for its manufacturing process at a cost of $4.45 per unit. Variable costs are $1.95 per unit, fixed costs related to making this component are $65,000 per year, and allocated fixed costs are $58,500 per year. The allocated fixed costs are unavoidable whether the company makes or buys this component. The company ?s considering buying this component from a supplier for $3.50 per unit. Calculate the incremental costs for 40,000 units. Total incremental costs of: Making the units Buying the units Variable manufacturing costs Fixed costs related to making the units Cost to buy the units Allocated fixed costs Total costs Should the company continue to manufacture the part, or should it buy the part from the outside supplier