II. 1. Problem Solving (5 points each). Round off up to two decimal points. Deka Corporation currently manufactures 3,000 subassemblies annually for its main product. The costs per unit are as follows: Direct materials 30.00 Direct labor 80.00 Variable overhead 40.00 Name: Fixed overhead 70.00 Total 220.00 Howard Company has contacted Deka with an offer to sell it 3,000 subassemblies for P180.00 each. P50 of the fixed overhead per unit is unavoidable. Create an incremental analysis for the make or buy decision