Make or Buy Allen Corporation currently makes the nylon convertible top for Its main product, a fiberglass boat designed especially for water skiing. The costs of producing the 1,500 tops needed each year follow; Nylon fabric $290,000 Aluminum tubing 96,000 Frame ttings 24,000 Direct labor 'l 62,000 Variable manufacturing overhead 30,000 Fixed manufacturing overhead 152,000 Dustin Company, a specialty fabricator of synthetic materials, can make the needed tops of comparable quality for $425 each, F.0.B. shipping point. Allen would furnish Its own trademark Insignia at a unit cost of $16. Transportation In would be $28 per unit, paid byAllen Corporation. Allen's chief accountant has prepared a cost analysis that shows that only 20% of xed overhead could be avoided If the tops are purchased. The tops have been made In a remote section of Allen's factory building, using equipment for which no alternate use is apparent In the foreseeable future. a. Prepare a differential analysis showing whether or not you would recommend that the convertible tops be purchased from Dustin Company. If appropriate, use a negative sign with your answer to represent a net disadvantage answer. Do not use negative signs with any other answers. Make or Buy Differential Analysis Cost to purchasetops: $ Costs avoided by purchasingtops: Direct materials $ Direct labor Variable manufacturing overhead Fixed manufacturing overhead Net advantage (disadvantage) to purchase alternative $ b. Assuming that the production capacity released by purchasing the tops could be devoted to a subcontracting job for another company that netted a contribution margin of $50,100, what maximum purchase price could Allen Corporation pay for the tops? Round answer to two decimal places, if applicable. $