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Gelb Company currently makes a key part for its main product. Making this part incurs per unit variable costs of $1.20 for direct materials and $0.75 for direct labor. Incremental overhead to make this part is $1.40 per unit. The company can buy the part for $3.50 per unit. (a) Prepare a make or buy analysis of costs for this part. (Enter your answers rounded to 2 decimal places.) (b) Should Gelb make or buy the part? Answer is complete but not entirely correct. Make (a) Make or Buy Analysis Direct materials Direct labor Buy 0.00 S 1.20 $ 0.75 0.00 Overhead 1.40 0.00 0.00 $ Cost to buy Cost per unit 3.50 0.00 x A S 3.35 Cost difference S 0.15 Answer is complete but not entirely correct. (a) Make or Buy Analysis Direct materials Make Buy S 1.20 $ 0.00 Direct labor 0.75 0.00 Overhead 1.40 0.00 0.00 $ Cost to buy Cost per unit 3.50 IS 3.35 $ 0.00 X Cost difference $ 0.15 (b) Company should: Make