Headland Corporation currently manufactures a subassembly for its main product. The costs per unit are as follows: Direct materials $ 3.80 Direct labour 28.40 Variable overhead 13.60 Fixed overhead Total 27.80 $ 73.60 Regina Corp. has contacted Headland with an offer to sell it 4,500 subassemblies for $52.10 each. Should Headland make or buy the subassemblies? Create a schedule that shows the total quantitative differences between the two alternatives. (Round all entries to 2 decimal places, e.g. 1.25.) Cost to make $ Cost to buy +A per unit $ 52.10 per unit Headland should make the subassemblies