Incremental analysis-make-or-buy decision: Paramount Bikes, Inc, uses 10,000 derailleurs in its bicycles each year. Derailleurs currently cost the company $20.90 per unit to manufacture, determined as follows: S 50.600 55,000 37.400 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Total costs Cost per unt ($209.000 10,00 units) s 2090 Paramount Bikes, Inc., has been approached by an outside supplier that will provide derailleurs at a price of $16 per unit. If Paramount Bikes, Inc., stops producing derailleurs, the direet materials, direct labor, and variable manufacturing overhead will be eliminated, as will $30,000 of the fixed manufacturing overhead. Use incremental analysis to determine whether Paramount Bikes, Inc., should make or buy derailleurs. Complete the following schedule (fill in each part), and indicate in the space provided your decision to continue making, or to buy the part: MAKE THE PART BUY THE PART INCREMENTAL ANALYSIS Direct Materials Direct Labor Variable Overhead Fixed Overhead Purchase Price ($16/unit) TOTALS