Wilma Company must decide whether to make or buy some of its components. The costs of producing 67,200 switches for its generators are as follows Direct materials $31,000 Variable overhead $44,900 Direct labor $44,484 Fixed overhead$79,200 Instead of making the switches at an average cost of $2.97 $199,584 67,200 the company has an opportunity to buy the switches at $2.75 per unit. If the company purchases the switches, all the variable costs and one-fourth of t fixed costs will be eliminated Prepare an incremental analysis showing whether the company should make or buy the switches. Enter negative amounts using either negative s gn preceding the number eg,-45 or parentheses e g 45 ) Net Income Increase (Decreasc) Make Buy Direct materials Direct labor Varlable manufacturing costs Fixed manufacturing costs Purchase price Total cost of additional costs if it the switches. Would your answer be different if the released productive capacity will generate additional income of $48,176? (Enter negative amounts using either a negative sign preceding the number e.g.-45 or parentheses e.g. (45).) Net Income Make Buy Increase (Decrease) Total Cost Opportunity cost Total cost ,the answer is The analysis shows that net income will be by $