Maplewood Company must decide whether to make or buy some of its components. The costs of producing 60,800 switches for its generators are as follows. Direct materials Direct labour $29.184 43.168 Variable overhead Fixed overhead 551 680 62,016 Instead of making the switches at an average cost of $2.06 (5186,048-60,800), the company has an opportunity to buy the switches at $286 per unit. If the company purchases the switches, all the variable costs and one-third of the fixed costs will be eliminated Prepare an incremental analysis showing whether the company should make or buy the switches. (Round per unit answers to 2 decimal places, s 15.25. 1an amount reduces the net income then enter with a negative sign preceding the number es -15,000 or parenthesis. 42. (15.000) Per Unit M Number of units