Orange Company produces computers and is trying to determine if it should make or buy its central processing unit (CPU). A vendor currently supplies the CPUs at a price of $190 per unit + $1 per unit for shipping. The unit costs incurred to manufacture the component are as follows. Direct materials $60 Direct labor $30 Overhead $110 Total $200 Of the overheads costs, 70% are variable and 30% are fixed. Of the fixed overhead, $5 is related to a new team of managers that would need to be hired to manage the CPU processing line. This cost would not exist if the company continued to buy the CPUs. Prepare the incremental analysis for the decision to make or buy the CPUs. If the amount decreases, then put a - sign in front of your number. If there is no amount, then just put 0 in that blank. All blanks need to be filled in. Just include #'s in your box, no $. Item Make Buy Direct Materials Direct Labor Overhead Purchase Price Total Unit Cost Should the company make or buy the CPUs? (Type: Make or Type: Buy)