A manufacturer produces hacksaw blades. recently, the manufacturer has decided to enhance its product line and offer band blades. two alternatives are being analyzed: purchase band blades overseas or produce them in-house. if the band blades are made in-house, the manufacturer will not be able to produce hacksaw blades, forgoing a $30,000 profit contribution. revenue from sale of band blades $180,000 outside purchase 170,000 direct material and labor 100,000 variable manufacturing overhead 50,000 avoidable fixed manufacturing overhead 10,000 calculate the incremental cost of making and purchasing band blades, respectively.