Maya Company currently buys a component part for $10 per unit. Maya estimates that making the part would require $6.30 per unit of direct materials and $1.05 per unit of direct labor. Maya normally applies overhead using a predetermined overhead rate of 205% of direct labor cost. Maya estimates incremental overhead of $0.65 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?