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Maplewood Company must decide whether to make or buy some of its components. The costs of producing 60,900 switches for its generators are as follows. Direct materials $29,841 Variable overhead $45,066 Direct labour 42,630 Fixed overhead 62,118 Instead of making the switches at an average cost of $2.95 ($179,655 - 60,900), the company has an opportunity to buy the switches at $2.75 per unit. If switches, all the variable costs and one-third of the fixed costs will be eliminated. company purchases the (a) Prepare an incremental analysis showing whether the company should make or buy the switches. (Round per unit answers to 2 decimal places, e.g. 15.25. If an amount reduces the net income then enter with a negative sign preceding the number e.g. -15,000 or parenthesis, e.g. (15,000).) Net Income Increase (Decrease) Per Unit Make Buy Number of units: 60,900 29,841 $ 42,630 Cost of good sold 45,066 Fixed manufacturing costs 62,118 $ Manufacturing overhead Variable manufacturing costs he components. Purchase price Total annual cost Would your answer be different if the released productive capacity will generate additional income of $47,816? (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Make Buy Net Income Increase (Decrease) Total Cost $ $ $ Opportunity cost Total cost $ $ the answer is 9. The analysis shows that net income will be by $ Yes