$($a$)$

Prepare an incremental analysis for subcomponent JXY$.($If an amount reduces the incremental costs then enter with a negative sign preceding the number e$.$g$.-15,000$ or parenthesis, e$.$g$.(15,000).$ While alternate approaches are possible, irrelevant fixed costs should be included in both options when solving this problem.$)$

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$($b$)$

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