Hello i coudnt figure out the red boxes!

CALCULATOR PRINTER VERSION 4 K NEXT Do It! Review 7-3 Wilma Company must decide whether to make or buy some of its components. The costs of producing 68,900 switches for its generators are as follows. Direct materials $30,200 Variable overhead $44,600 Direct labor $46,455 Fixed overhead $82,000 Instead of making the switches at an average cost of $2.95 ($203,255 68,900), the company has an opportunity to buy the switches at $2.66 per unit. If the company purchases the switches, all the variable costs and one-fourth of the fixed costs will be eliminated. Your answer is partially correct. Try again. 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).) Net Income Increase (Decrease) Make Buy Direct materials 30200 30200 Direct labor 46455 0 46455 Variable manufacturing costs 44600 44600 Fixed manufacturing costs 61,500 82000 20500 Purchase price 2.66 68900 183274 Total cost 244774 203255 41519 41519 buys Wilma Company will incur of additional costs if it the switches