Pina Company must decide whether to make or buy some of its components. The costs of producing 65,700 switches for its generators are as follows. Direct materials $31,000 Direct labor $34,229 Variable overhead Fixed overhead $45,900 $84,000 Instead of making the switches at an average cost of $2.97 ($195,129 - 65,700), the company has an opportunity to buy the switches at $2.71 per unit. If company purchases the switches, all the variable costs and one-fourth of the fixed costs will be eliminated. *(a) Your answer is partially correct. Try again. Prepare an incremental analysis showing whether the company should make or buy the switches. (If amount decreases net income then enter the amo using either a negative sign preceding the number e.g.-45 or parentheses e.g. (45).) Make Buy Net Income Increase (Decrease) $1,000 Direct materials 31,000 34,229 34,229 Direct labor Variable manufacturing costs 45.900 25,900 34,000 Fixed manufacturing costs 84,000 Purchase price 65,700 65,700 Total cost |-195600 Pina Company will incur $ of additional costs if it the switches