overhead to production at the rate of $39\%$ of direct labor cost. The unit costs to produce comparable carrying cases are expected to be as follows:

Direct materials

Direct labor

Factory overhead $(39\%$ of direct labor$)$

Total cost per unit

$$29$

$18$

$7\mathrm{.}02$

$$54\mathrm{.}02$

labor costs.

If an amount is zero, enter $"0".$

Differential Analysis

Make Carrying Case $($Alt$.1)$ or Buy Carrying Case $($Alt$.2)$

April $30$

Unit costs:

Purchase price

Direct materials

Direct labor

Variable factory overhead

Fixed factory overhead

Total unit costs

$

$

$

$($Alternative $2)$