Ivanhoe Corporation currently manufactures 3,800 staplers annually for its main product.

Ivanhoe Corporation currently manufactures 3,800 staplers annually for its main product. The costs per stapler are as follows: Gallup Company has contacted Ivanhoe with an offer to sell it 3,800 staplers for $18 each. $5 of the fixed overhead per unit is unavoidable. Prepare 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).)