Wildhorse Firm is considering whether to outsource the manufacture of subcomponent JXY. The accounting department provides the following cost information for manufacturing 11,000 units of subcomponent JXY per month. Direct materials costs $40,300 Direct labour costs 30,900 Variable overhead 14,800 Fixed overhead" 13,800 "Fixed overhead includes $4,100 supervisor's salary. International Firm agrees to supply Wildhorse with 11,000 units per month for a total cost of $151.600. If subcomponent JXY is outsourced, Wildhorse will be able to increase the production and sales of its final product by 1.150 units per month; the product is sold for $120 per unit and its average variable costs per unit are $70. The supervisor's salary will be eliminated if subcomponent JXY is outsourced. Prepare an incremental analysis for subcomponent JXY. (If an amount reduces the incremental costs then enter with a negative sign preceding the number eg. -15,000 or parenthesis, eg. (15,000). While alternate approaches are possible, irrelevant fixed costs should be included in both options when solving this problem.) Incremental Costs Make Buy (Savings) $ S $ Total monthly cost Purchase price Fixed overhead Direct materials Opportunity cost Cost of good sold Manufacturing overhead Direct labour Cost of good sold Manufacturing overhead Variable overhead