Metlock Company must decide whether to make or buy some of its components. The costs of producing $60,100$ switches for its

generators are as follows.

Directmaterials $$29,449,$ Variable overhead $$58,297$

Directlabour $,40,868,$ Fixed overhead $,59,499$

Instead of making the switches at an average cost of $$3\mathrm{.}13($ $$188,11360,100,$ the company has an opportunity to buy the switches

at $$2\mathrm{.}93$ per unit. If the company purchases the switches, all the variable costs and one$-$third of the fixed costs will be eliminated.

$($a$)$

Prepare an incremental analysis showing whether the company should make or buy the switches. $($Round per unit answers to $2$

decimal places, eg$.15\mathrm{.}25.$ If an amount reduces the net income then enter with a negative sign preceding the number eg$.-15,000$ or

parenthesis, e$.$g$.(15,000).)$

Number of units: