Current Attempt in Progress Sunland Company must decide whether to make or buy some of its components. The costs of producing 60,200 switches for its generators are as follows. Direct materials $29,500 Variable overhead $45,600 Direct labor $25,900 Fixed overhead $79,600 Instead of making the switches at an average cost of $3.00 ($180,600 60,200), the company has an opportunity to buy the switches at $2.74 per unit. If the company purchases the switches, all the variable costs and one-fourth of the fixed costs will be eliminated. (a) Prepare an incremental analysis showing whether the company should make or buy the switches. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Direct materials Direct labor Variable manufacturing costs Fixed manufacturing costs Purchase price Total cost $ Make $ Buy Net Income Increase (Decrease) Wilma Company will incur $ of additional costs if it the switches.