Wildhorse Bikes could sell its bicycles to retailers either assembled or unassembled. The cost of an unassembled bike is as follows.

The unassembled bikes are sold to retailers at $$456$ each.

Wildhorse has unused productive capacity that is expected to continue indefinitely; management has concluded that some of this

capacity could be used to assemble the bikes and sell them at $$497$ each. Assembling the bikes will increase direct materials by $$5$ per

bike and direct labor by $$10$ per bike. Additional variable overhead will be incurred at the normal rates, but there will be no additional

fixed overhead as a result of assembling the bikes.

$($a$)$

Prepare an incremental analysis for the sell$-$or$-$process$-$further decision. $($Enter negative amounts using either a negative sign

preceding the number e$.$g$.-45$ or parentheses e$.$g$.(45).$ Do not leave any field blank. Enter $0$ for the amounts.$)$