Sunny Corporation currently manufactures $17,000$ staplers annually for its main product. The

costs per stapler are as follows:

Dull Company has contacted Sunny with an offer to sell it $17,000$ staplers for $$19\mathrm{.}00$ each. $$6$ of

the fixed overhead per unit is unavoidable.

Required: Prepare an incremental analysis for the make$-$or$-$buy decision and conclude on

whether Sunny should purchase staplers from Dull instead of continuing to manufacture

them. Show all calculations.