sheridan company must decide whether to make or buy some of its components. the costs of producing 62600 switches for its generators are as follows. direct materials $30200 direct labor $31844 variable overhead $44800 fixed overhead $77200. instead of making the switches at an average cost of $2.94 ($184044/62600), the company has an opportunity to buy the switches at $2.73 per unit. if the company purchases the switches, all the variable costs and one-fourth of the fixed costs will be eliminated. (a) prepare an incremental analysis showing whether the company should make or buy the switches.