Outdoor Fun manufactures snowboards. Its cost of making 26,200 bindings is as follows: (Click the icon to view the costs.) Suppose an outside supplier will sell bindings to Outdoor Fun for $18 each. Outdoor Fun will pay $2.00 per unit to transport the bindings to its manufacturing plant. where it will add its own logo at a cost of $0.40 per binding. Read the requirements. Requirement 1. Outdoor Fun's accountants predict that purchasing the bindings from the outside supplier will enable the company to avoid $2,200 of fixed overhead. Prepare an analysis to show whether the company should make or buy the bindings. (Enter a "0" for any zero balances. Round any per unit amounts to the nearest cent and your final answers to the nearest whole dollar. Use a minus sign or parentheses in the Difference column when the cost to make exceeds the cost to buy.) Incremental Analysis Make Buy (Outsource) Outsourcing Decision Bindings Bindings Difference Variable Costs 86400 -2200 Plus: Fixed Costs 235800 Total cost of 26,200 bindings Data table Direct materials Direct labor Variable manufacturing overhead 21,000 86,400 42,000 Fixed manufacturing overhead 86,400 $ 235,800 Total manufacturing costs Cost per pair ($235,800+26,200) 9.00