support. It is quickly adjustable with a lever-lock system that allows for a customizable seat position that maximizes comfort for the rider. Direct materials Variable overhead $20 /unit $12 /unit Direct labor Fixed overhead $15/ unit $20,000 seat from an outside vendor. Instructions a. Prepare an incremental analysis showing whether Current Designs should make or buy the "Revolution Seating System." b. Would your answer in (a) change if the productive capacity released by not making the seats could be used to produce income of $20,000