Make or Buy: 1. Mountain Gear Cycles makes a heavy-duty gear shifter that it installs on its most popular line of mountain bikes. The company's accounting department reports the following costs of making 9,000 shifters each year: price of $12 supplier has offered to sell 9,000 shifters a year to Mountain Gear Cycles for a variable $12.50 each or a total of $112,500 for the 9,000 . If the company buys the parts, all analysis costs and 50% of the fixed costs will be eliminated. Prepare an incremental