Gelb Company currently manufactures 55, 500 units per year of a key component for its manufacturing process. Variable costs are exist2.95 per unit, fixed costs related to making this component are exist81,000 per year, and allocated fixed costs are exist68, 500 per year. The allocated fixed costs are unavoidable whether the company makes or buys this component. The company is considering buying this component from a supplier for exist3.50 per unit. Calculate the total incremental cost of making 55, 500 units. (Round "variable cost per unit" answer to 2 decimal places.) Calculate the total incremental cost of buying 55, 500 units. (Round "purchase price per unit" answer to 2 decimal places.)