Mobility Partners makes wheelchairs and other assistive devices. For years it has made the rear wheel assembly for its wheelchairs A local bicycle manufacturing frm, Tralblazers, Inc., offered to sell these rear wheel assemblies to Mobilty, If Moblity makes the assembly ts cost per rear wheel assembly is as folows (based on annual production of 2,000 units) Direct materials Direct labor alable overnes Fed overhead s 29 51 21 40 5 149 Tots Traiblazers has offered to sell the nssembly to Mobility for $110 each The total order would amount to 2.000 rear wheel assembies per year, which Mobility's managemant will buy instead of make Moblty can save at least $20,000 per year. Accepting Traiblazers's offer would elimnate annual fxed overhead of $39.000 Required: a. Prepare a schedule that shows the total diferential costs (Select option "higher or "lower keeping Status Quo as the base Select none" if there is no effect) Materials Labor Variable overhead Faad overhead appled Total costs