Make or Buy Differential Analysis Cost to purchase tops S 666,000 Costs avoided by purchasing tops Direct materials s 390,000 Direct labor 162,000 Variable manufacturing overhead 30,000 30,400 612,400 Fioxed manufacturing overhead s (53,600) 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 $41.600, what maximum purchase price could Allen Corporation pay for the tops? Round answer to two decimal places, if applicable s 392