Wilma Company must decide whether to make or buy some of its components. The costs of producing 61,300 switches for its generators are as follows. Direct materials $30,100 Variable overhead $44,600 Direct labor $26,670 Fixed overhead $76,400 Instead of making the switches at an average cost of $2.90 ( $177,770-:61,300), the company has an opportunity to buy the switches at $2.72 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).)