Novak Company must decide whether to make or buy some of its components. The costs of producing 60,800 switches for its generators are as follows. Direct materials $29,184 Variable overhead $55,936 Direct labour 41,952 Fixed overhead 58,368 Instead of making the switches at an average cost of $3.05 ($185,440 60,800), the company has an opportunity to buy the switches at $2.85 per unit. If the company purchases the switches, all the variable costs and one-third of the fixed costs will be eliminated. Number of units: $ Per Unit Make $ Buy $ $ Net Income Increase (Decrease)