Wilma Company must decide whether to make or buy some of its components. The costs of producing 60,500 switches for its generators are as follows.

Direct materials		$29,600		Variable overhead		$44,400
Direct labor		$21,480		Fixed overhead		$83,600

Instead of making the switches at an average cost of $2.96 ($179,080 60,500), the company has an opportunity to buy the switches at $2.70 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).)