whether P20-2A The management of Shatner Manufacturing Company is trying to decide to continue manufacturing a part or to buy it from an outside supplier. The part, called Use incremental analysis related to make or buy, consider opportunity cost, and identify nonfinancial factors. LO 3), E CISCO, is a component of the company's finished product. The following information was collected from the accounting records and production data for the year ending December 31, 2017