ment CALCULATOR FULL SCREEN Hernandez, Inc., manufactures three models of picture frames for a total of 8,000 frames per year. The unit cost to produce a metal frame follows: Direct materials Direct labor Variable overhead Fixed overhead (70% unavoidable) Total A local company has offered to supply Hernandez the 8,000 metal frames it needs for $17 each Create an incremental analysis for the make-or-buy decision (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Incremental net cost to make 48000 V Incremental savings on direct labor T 64000 Incremental savings on variable overhead I 16000 Incremental savings on fixed overhead-avoldable portion 28000 Incremental cost to make T -136000 Incremental savings if buy decision is made 4000