A company is considering making a part that it currently buys for $$32$ per unit. Making the part would require costs of $$11$ per unit for direct materials, $$17$ per unit for direct labor, and incremental overhead of $$7$ per unit.

a$)$ Prepare a make or buy analysis for the cost of this part.

b$)$ Should the company make or buy the part?

$\backslash$table$[[$a$)$ Make or Buy Analysis,Make,Buy$],[$Direct materials,,$],[$Direct labor,,$],[$Overhead$,,],[$Cost to buy,,$],[$Cost per unit,,$]]$