Wildhorse, Inc. manufactures three models of picture frames for a total of 8,400 frames per year. The unit cost to produce a metal frame follows: Direct materials $5 Direct labor 7 Variable overhead 1 Fixed overhead (70% unavoidable) 4 4 Total $17 A local company has offered to supply Wildhorse the 8,400 metal frames it needs for $13 each. Create an incremental analysis for the make-or-buy decision. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) $