Killion Inc. incurs a $11.00 per unit cost for Product X, which it currently manufactures and sells for $13.50 per unit. Instead of manufacturing and selling this product, the company can purchase it for $8.00 per unit and sell it for $10.50 per unit. If it does so, unit sales would remain unchanged and $8.00 of the $11.00 per unit costs of Product X would be eliminated. 1. Prepare Incremental cost analysis. Should the company continue to manufacture Product X or purchase it for resale? (Round your answers to 2 decimal places.)