The Runner Corporation produces an executive jet for which it currently manufactures a fuel valve; the cost of the valve is indicated below: Variable costs Direct material Cost per Unit $952 Direct labor 590 Variable overhead 317 Total variable costs $1,859 Fixed costs Depreciation of equipment 476 Depreciation of building 219 Supervisory salaries 297 Total fixed costs Total cost 992 $2,851 The company has an offer from Duvall Valves to produce the part for $2,202 per unit and supply 1,040 valves (the number needed in the coming year). If the company accepts this offer and shuts down production of valves, production workers and supervisors will be reassigned to other areas where, unfortunately, they really are not needed. The equipment cannot be used elsewhere in the company, and it has no market value. However, the space occupied by the production of the valve can be used by another production group that is currently leasing space for $54,480 per year. Should the company make or buy the valve? Total incremental of buying valves is .The company should the valves. Activate Windows Go to Settings to activate Windows.