wilma Company must decide whether to make or buy some of its components. The costs of produding 67,200 switches for its generators are as follows. Direct materials $30,200 Variable overhead $45,900 Direct labor 38,252 Fixed overhead $81,200 Instead of making the switches at an average cost of $2.91 ($195,552 67,200), the company has an opportunity to buy the switches at $2.67 per unit. If the company purchases the switches, all the variable costs and one-fourth of the fixed costs will be eliminated. Prepare an incremental analysis showing whether the company should buy the switches. (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) Direct materials Direct labor Variable manufacturing costs Fixed manufacturing costs Purchase price Total cost Wilma Company will incur $ of additional costs if it the switches. Would your answer be different if the released productive capacity will generate additional income of $48,952? (Enter negative amounts using either a negative sign preceding the number e.g.-45 or parentheses e.g Net Income Make Buy Increase (Decrease) Total Cost Opportunity cost Total cost ,the answer is The analysis shows that net income will be by $