Incremental analysis

Carla Vista Company must decide whether to make or buy some of its components. The costs of producing 62,600 switches for its
generators are as follows.
Direct materials $29,000
Variable overhead $44,400
Direct labor $28,644
Fixed overhead $82,000
Instead of making the switches at an average cost of $2.94 ($184,044 ÷ 62,600), the company has an opportunity to buy the
switches at $2.69 per unit. If the company purchases the switches, all the variable costs and one-fourth of the fixed costs will be eliminated.
(a) Prepare an incremental analysis showing whether the company should make or buy the switches. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)
(b) The parts of this question must be completed in order. This part will be available when you complete the part above.