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: $ 6 Direct materials Direct labor Variable overhead 2 Fixed overhead (70% unavoidable) Total $21 A local company has offered to supply Hernandez the 8,000 metal frames it needs for $17 each. Instructions Create an incremental analysis for the make-or-buy decision.