Pizana Computer Company has been purchasing carrying cases for its portable computers at a purchase price of $$55$ per unit. The company, which is currently operating below full capacity, charges factory overhead to production at the rate of $41\%$ of direct labor cost. The unit costs to produce comparable carrying cases are expected to be as follows: Make$-$or$-$buy decision

to produce comparable carrying cases are expected to be as follows:

Differential Analysis

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

b$.$ Assuming there were no better alternative uses for the spare capacity, it would