Romano Corporation currently manufactures 3,000 units of component PS30 annually for its main product. The costs per unit are as follows: Direct materials $ 4.00 Direct labor 7.00 Variable overhead 3.20 Fixed overhead_2.00 Total $21.20 Dorie Company has contacted Romano with an offer to sell it 3,000 components of Ps30 for $17.40 each. Sixty percent of Romano's fixed overhead per unit is unavoidable. Instructions 1. Prepare an incremental analysis for the make-or-buy decision. 2. Give 2 specific examples of what could comprise the 60% unavoidable fixed costs. Explain why they are unavoidable