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E26-6 Top Gear Bikes could sell its bicycles to retailers either assembled or unassembled. The cost of an unassembled bike is as follows. Direct materials $150 Direct labor Variable overhead (70% of direct labor) 49 Fixed overhead (30% of direct labor) 21 Manufacturing cost per unit $290 The unassembled hikes arc sold to retailers at $400 each. Top Gear currently has unused productive capacity that is expected to continue indefinitely: management has concluded that some of this capacity can be used to assemble the bikes and sell them at $450 each. Assembling the bikes will increase direct materials by S5 per bike, and direct labor by $20 per bike. Additional variable overhead will be incurred at the normal rates. but there will be no additional fixed overhead as a result of assembling the hikes. Instructions (a) Prepare an incremental analysis for the sell-or-process-further decision. (b) Should Top Gear sell or process further? Why or why not