Prepare a make vs. buy incremental analysis for each possible course of action in an Excel worksheet. Your
grade will be based on the correctness of your answers, as well as the use of Excel. That is, where possible,
you should use formulas to get your answers, rather than keyed-in values. See your instructor for help with
Excel basics if you need it.

	Below is cost data for Zoom's production of wheels, seats, and calipers. Outside suppliers have offered to
	provide wheels for $7.33, seats for $7.83, and calipers for $2.53 per piece. Both wheels and seats are branded
	with the Zoom logo, and that logo will need to be added at the Zoom factory at a cost of $0.50 each for any
	of these components that are outsourced. For all three components, 75% of the fixed costs are avoidable, and
	will be eliminated if the component's production is outsourced. In addition, seats and calipers are both
	produced out of the same small factory space. If both seats and calipers were outsourced, Zoom could lease
	the space out and increase net income by $18,000 per year, while eliminating all fixed costs for the two
	components.
			Wheels	Seats	Calipers
		Cost category
		Direct materials	$141,500	$54,000	$89,000
		Direct labor	93,500	72,000	43,000
		Variable overhead	21,000	14,000	16,000
		Fixed overhead	61,000	40,800	30,800
		Total cost	$317,000	$180,800	$178,800
		Units produced	40,000	20,000	80,000
		Cost per unit	$7.93	$9.04	$2.24