Manta Corporation has been buying a part from a supplier that Manta then integrates into its own product. Each month, Manta buys 50,000 parts at a cost of $66 per part. Manta is exploring making the part rather than buying it. The cost per unit of manufacturing the part is estimated at $40 for direct materials, $16 for direct labor, and $8 for variable factory overhead. However, Manta does not have available capacity in its manufacturing plant to make the part and would have to incur approximately $150,000 in fixed costs to expand its current capacity. Required: 1. Prepare a differential analysis dated March 31 to determine whether the company should make (Alternative 1) or buy (Alternative 2) 50,000 parts. The analysis should be prepared on a per unit basis. Points will be deducted if a proper heading, commas, or well-placed dollar signs are not included. 2. Write a sentence or two recommending if Manta should make or buy the part. Be sure to include support for your recommendation