Make-or-Buy Decision absorbed unit costs to produce comparable carrying cases are expected to be as follows: \begin{tabular}{lr} Direct materials & $27 \\ Direct labor & 18 \\ Factory overhead (38\% of direct labor) & 6.84 \\ \hline Total cost per unit & $51.84 \\ \hline \end{tabular} subtracted or negative numbers use a minus sign. Differential Analysis Make Carrying Case (Alt. 1) or Buy Carrying Case (Alt. 2) February 24 Sales Price Costs: Purchase price Direct materials per unit Direct labor per unit Variable factory overhead per unit Fixed factory overhead per unit Income (Loss) Make Carrying Case (Alternative 1) Case (Alternative 2) DifferentialEffectIncome(Alternative2)