P3. (make or buy) Coyote Company incurs the following costs in producing 10,000 covers. Direct material costs Direct labor costs $20,000 $50,000 1 Variable manufacturing overhead Fixed manufacturing overhead Total manufactuirng costs $30,000 $40,000 $140,000 Manuafacturing costs / unit = $100,000 / 10,000 units = $14 If Coyote buys them, the purchasing cost would be $ 12/unit, and Coyote has to assume $26,000 of fixed manufacturing overhead. Instruction) Prepare an analysis showing Coyote should make or buy the covers. And provide a recommendation.