Mobility Partners makes wheelchairs and other assistive devices. For years it has made the rear wheel assembly for its wheelchairs A local bicycle manufacturing firm, Trailblazers, Inc offered to sell these rear wheel assemblies to Mobility If Mobility makes the assembly, its cost per rear wheel assembly is as follows (based on annual production of 1,800 units) Direct materials Direct labor Variable overhead Fixed overhead Total $ 34 114 16 44 5208 1 Trailblazers has offered to sell the assembly to Mobility for $174 each. The total order would amount to 1800 rear wheel assemblies per year , which Mobility's management will buy instead of make it Mobility can save at least $20,000 per year Accepting Trailblazers's offer would eliminate annual fixed overhead of $35,750 Required: o. Prepare a schedule that shows the total differential costs (Select option "higher" or "lower" keeping Status Quo as the base Select "none" if there is no effect) Status Quo Alternative Difference Trailblazers' offer Materials Labor Variable overhead Fixed overhead applied Total costs