Sapphire Computer Company has been purchasing carrying cases for its portable computers at a purchase price of $$89$ per unit. The company, which is currently operating below full capacity, charges factory overhead to production at the rate of $40\%$ of direct labor cost. The total unit costs to produce comparable carrying cases are expected to be as follows: Direct materials$$53\mathrm{.}00$Direct labor$26\mathrm{.}00$Factory overhead $(40\%$ of direct labor$)10\mathrm{.}40$Total cost per unit$$89\mathrm{.}40$ If Sapphire Computer Company manufactures the carrying cases, fixed factory overhead costs will not increase and variable factory overhead costs associated with the cases are expected to be $15\%$ of the direct labor costs. a$.$ Prepare a differential analysis dated February $24$ to determine whether the company should Make Carrying Case $($Alternative $1)$ or Buy Carrying Case $($Alternative $2).$ If an amount is zero, enter $"0".$ If required, round your answers to two decimal places. For those boxes in which you must enter subtracted or negative numbers use a minus sign.