Windsor Firm is considering whether to outsource the manufacture of subcomponent JXY. The accounting department provides the following cost information for manufacturing 10,800 units of subcomponent JXY per month. Direct materials costs $39,700 Direct labour costs 30,700 Variable overhead 14,500 Fixed overhead' 13,000 *Fixed overhead includes $4,600 supervisor's salary. International Firm agrees to supply Windsor with 10,800 units per month for a total cost of $115,100. If subcomponent JXY is outsourced, Windsor will be able to increase the production and sales of its final product by 1.030 units per month; the product is sold for $100 per unit and its average variable costs per unit are $80. The supervisor's salary will be eliminated if subcomponent JXY is outsourced. (a) Prepare an incremental analysis for subcomponent JXY. (If an amount reduces the incremental costs then enter with a negative sign preceding the number eg.-15,000 or parenthesis, e.g. (15,000). While alternate approaches are possible, irrelevant fixed costs should be included in both options when solving this problem.) *Fixed overhead includes $4,600 supervisor's salary. International Firm agrees to supply Windsor with 10,800 units per month for a total cost of $115,100. If subcomponent JXY is outsourced, Windsor will be able to increase the production and sales of its final product by 1,030 units per month; the product is sold for $100 per unit and its average variable costs per unit are $80. The supervisor's salary will be eliminated if subcomponent JXY is outsourced. (a) Prepare an incremental analysis for subcomponent JXY. (If an amount reduces the incremental costs then enter with a negative sign preceding the number eg.-15,000 or parenthesis, e.g. (15,000). While alternate approaches are possible, irrelevant fixed costs should be included in both options when solving this problem.) Incremental Make Buy Costs (Savings)