Situation 2: ASU Corporation has been purchasing metal blades for $14 a set for use in producing food processors. The cost of manufacturing the blades is estimated at $6.75 for direct materials, $5.10 for direct labor, and $1.80 for factory overhead ($1.00 fixed and $0.80 variable). Because there is unused capacity available, there would be no increase in the total amount of fixed factory overhead costs if ASU manufactures the metal blades. Prepare a differential analysis report for the make or buy decision. On the basis of the data presented, would it be advisable for ASU Corporation make or buy the metal blades