Maya Company currently buys a component part for $$10$ per unit. Maya estimates that making the part would require $$7\mathrm{.}45$ per unit of direct materials and $$1\mathrm{.}00$ per unit of direct labor. Maya normally applies overhead using a predetermined overhead rate of $225\%$ of direct labor cost. Maya estimates incremental overhead of $$0\mathrm{.}55$ per unit to make the part.

$($a$)$ Prepare a make or buy analysis of costs for this part.

$($b$)$ Should Maya make or buy the part?