Pharoah Bikes could sell its bicycles to retailers either assembled or unassembled. The cost of an unassembled bike is as follows. Direct materials $ 168 70 49 Direct labor Variable overhead (70% of direct labor) Fixed overhead (30% of direct labor) Manufacturing cost per unit 21 $ 308 The unassembled bikes are sold to retailers at $ 486 each Pharoah has unused productive capacity that is expected to continue indefinitely: management has concluded that some of this capacity could be used to assemble the bikes and sell them at $ 533 each. Assembling the bikes will increase direct materials by $5 per bike and direct labor by $ 10 per bike. Additional variable overhead will be incurred at the normal rates, but there will be no additional fixed overhead as a result of assembling the bikes. Prepare an incremental analysis for the sell-or-process-further decision. (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses eg: (45). Do not leave any field blank. Enter for the amounts.) Process Further Net Income Increase (Decrease) Sell $ $ 1 $ $ > > $