(15 points - 3 each line) Stop Light Bikes could sell its bicycles to retailers either assembled or unassembled. The cost of an unassembled bike is as follows. $150 70 Direct materials Direct labor Variable overhead (70% of direct labor) Fixed overhead (30% of direct labor) Manufacturing cost per unit 49 21 $290 The unassembled bikes are sold to retailers at $400 each. 4 Stop Light currently has unused productive capacity that is expected to continue indefinitely; management has concluded that some of this capacity can be used to assemble the bikes and sell them at $440 each. Assembling the bikes will increase direct materials by $5 per bike, and direct labor by $5 per bike. Additional variable overhead will be incurred at the normal rates, but there will be no additional fixed overhead as a result of assembling the bikes. Instructions Prepare an incremental analysis for the sell-or-process-further decision