Killion Inc. incurs a $12.00 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 $6.00 per unit and sell it for $10.30 per unit. If it does so, unit sales would remain unchanged and $6.00 of the $12.00 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.)

	Make	Buy
Selling price per unit	$13.50	$10.30
Cost per unit to make	12.00
Cost per unit to buy		6.00
Cost per unit not eliminated if bought
Income per unit
Company should: