Hernandez, Inc. manufactures five models of picture frames,…

Hernаndez, Inc. mаnufаctures five mоdels оf picture frames, fоr a total of 12,000 frames per year. The unit cost to produce a metal frame follows:           Direct Materials                                    $ 4           Direct Labour                                          5           Variable Overhead                                  1           Fixed Overhead (60% unavoidable)        6           Total                                                    $16 A local company has offered to supply Hernandez the 12,000 metal frames it needs for $12 each. Create an incremental analysis for the make-or-buy decision and provide your decision should they make or buy?