Pizana Computer Company has been purchasing carrying cases for its portable computers at a purchase price of $56 per unit. The company, which is currently operating below full capacity, chnrges factory overheod to production at the rate of 43% of direct labor cost. The unit costs to produce comparable carrying cases are expected to be as foliows: If Pizana Computer 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 16% of the direct labor costs. This information has been collected in the Microsoft Excel Oniline file. Open the spreadsheet, perform the required anatysis, and input your answers in the questions below. Open spreadsheet A. Prepare a dirtechlal analysis dated May 31 to determine whether the company should make (A)ternative 1) or buy (Alternative 2) a. Prepare a differential analysis dated May 31 to determine whether the company should make (Alternative 1) or buy (Aiternative 2) the carrying case. Round your answers to two decimal places, If an amount is zero, enter " 0 ". b. Assuming there were no better alternative uses for the spare capacty, it would to manufocture the carrying cases. Foxed foctory overhead is to this decision