The Juanita company must decide whether to manufacture or buy some of its components. The costs of producing 50,000 electrical cables for your floor lamps are as follows. Direct Materials $ 60,000 Variable Overhead $ 12,000 Direct Labor $ 30,000 Fixed Overhead $ 8,000 Instead of manufacturing the electrical cables at an average cost per unit of $ 2.20 ($ 110,000 50,000), the company has the opportunity to purchase the cables at $ 2.15 per unit. If the company purchases the cables, all variable costs and half of the fixed costs will be eliminated. (a) Prepare an incremental analysis that shows whether the company must manufacture or purchase the electrical cables. (b) Will your answer be different if the released productive capacity will generate additional income of $ 25,000? Present the answer and the steps taken