Triangle, Inc. produces several types of fountains. An outside supplier has offered to produce the commercial Fountain for Triangle for $640 each. Triangle needs 1,000 fountains annually. Triangle has provided the following unit costs for its commercial fountains:

Direct Materials $150

Direct labor 140

Variable overhead 100

Fixed overhead (30% avoidable) 200

> Instructions Prepare an incremental analysis which shows the effect of the make-or-buy decision.