Hernandez, Inc. manufactures three models of picture frames for a total of 8,000 frames per year. The unit cost to produce a metal frame follows: Direct materials $ 6 Direct labor 8 Variable overhead N Fixed overhead (70% unavoidable) 5 Total $ 21 A local company has offered to supply Hernandez the 8.000 metal frames it needs for $17 each. Create an incremental analysis for the make-or-buy decision. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Incremental savings on direct materials > $ TA Incremental savings on direct labor TA