vv the following costs: Direct materials $35,000 Direct labor 15,000 Variable manufacturing overhead Fixed manufacturing overhead 10,000 20,000 $80,000 Another company has offered to sell the same component part to the company for $13 per unit. The fixed manufacturing overhead consists mainly of depreciation on the equipment used to manufacture the part and would not be reduced if the component part was purchased from the outside firm. If the component part is purchased from the outside firm, Coyle Company has the opportunity to use the factory equipment to produce another product which is estimated to have a contribution margin of $22,000. Instructions: Prepare an incremental analysis report for Coyle Company, on the form that your professor provided to you in the announcement. What should go on the Make or Buy incremental analysis in the first column, first line of the form below? Type the title from the first line in fill-in-the-blank #1. In fill-in-the-blank # 2, type the amount that Net Income will be increased or decreased. Type your response as follows: SXXX or (SXXX) Make Buy Net Income Increase (Decrease)