Wilma Company must decide whether to make or buy some of its components. The costs of producing 60,200 switches for its generators are as follows. Direct materials $29,500 Variable overhead $45,600 Direct labor $25,900 Fixed overhead $79,600 Instead of making the switches at an average cost of $3.00 ($180,600 - 60,200), the company has an opportunity to buy the switches at $2.74 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 make or buy the switches. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Make Net Income Increase (Decrease) Buy Direct materials $ $ Direct labor Variable manufacturing costs Fixed manufacturing costs Purchase price Total cost $ 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 $48,198? (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Make Buy Net Income Increase (Decrease) Total Cost $ Opportunity cost Total cost the answer is The analysis shows that net income will be by $