Ivanhoe Company must decide whether to make or buy some of its components. The costs of producing 59,100 switches for its generators are as follows. Direct materials $28,959 Variable overhead $40,779 Direct labour 41,961 Fixed overhead 60,282 Instead of making the switches at an average cost of $2.91 ($171.98 1 + 59.100). the company has an opportunity to buy the switches at $2.71 per unit. If the company purchases the switches. all the variable costs and one-third of the xed costs will be eliminated. Prepare an incremental analysis showing whether the company should make or buy the switches. {Round per unitanswers ta 2 decimal places, e.g. 15.25. if an amount reduces the net income then enter with a negative sign preceding the number eg. 45,000 or parenthesis, as. (15,000).)