answer a and b please

currently operating below full capacity, charges factory overhead Matchless Technologies Company has been purchasing carrying cases for its portable tablets at a delivered cost of $60 per unit. The company, which to production at the rate 40% of direct labor cost. The total unit costs to produce comparable carrying cases are expected to be as follows: Direct materials $24.00 Direct labor 21.00 Factory overhead (40% of direct labor) 8.40 Total cost per unit $53.40 If Matchless Technologies Company manufactures the carrying cases, fixed factory overhead costs will not increase and variable factory overhead costs associated with the cases are expected to be 14% of the direct labor costs. a. Prepare a differential analysis report for the make-or-buy decision. Enter your final answer as a positive amount if it represents a net cost savings; enter a negative amount if it represents an increase in cost. MATCHLESS TECHNOLOGIES COMPANY Make or Buy Carrying Case Differential Analysis Report Purchase price of carrying case $ Differential cost to manufacture carrying case: Direct materials Direct labor no Variable factory overhead b. On the basis of the data presented, would it be advisable to make the carrying cases or to continue buying them