Make-or-Buy Decision Matchless Technologies Company has been purchasing carrying cases for its portable tablets at a delivered cost of $56 per unit. The company, which is currently operating below full capacity, charges factory overhead to production at the rate of 39% of direct labor cost. The fully absorbed unit costs to produce comparable carrying cases are expected to be as follows: Direct materials $28.00 Direct labor 17.00 Factory overhead (39% of direct labor) 6.63 Total cost per unit $51.63 If Matchless Technologies Company manufactures the carrying cases, fixed factory overhead costs will not increase and variable factory overhead costs associated with the cases are expected to be 14% of the direct labor costs. a. Prepare a differential analysis report for the make-or-buy decision. Enter your final answer as a positive amount if it represents a net cost savings; enter a negative amount if it represents an increase in cost. MATCHLESS TECHNOLOGIES COMPANY Manufacture Carrying Case Differential Analysis Report Purchase price of carrying case Differential cost to manufacture carrying case: Direct materials Direct labor Variable factory overhead Cost savings from manufacturing carrying case