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Oriole fanch inc. has been manulacturing its own finials for its curtain rods. The company is currently operating at 100 ss of capsity. ad variable manulacturing overhead is churged to groduction at the rate of 69% of direct labor cost. The direct materials and direct labor cost per unit to make a pair of finials are 34 and $5, respectively. Normal production is 25,400 curtan rods per year. A supplief offers to make a pair of finials at a price of $13.20 per unit. if Oriale Ranch accepts the supplier's offer, alt variable manuacturing conts will be eliminated, but the $45.000 of foed manufacturing overbead currently being eharged to the finials will have to be absorbed by other products: (a) Prepare the incremental aoxivis for the decision to make or bey the firials. (Enter negative amounts using eitber a segative sign precedins the number es 45 or parentheses e 8.(45].) (b) Shouid Oriale Ranch buy the firtak? Oride Aanchsould the finials (c) Would vour anwer be different in (b) it the productive canscity released by not makire the tinials cuula be used to produce income of $24.600? incone would Qy3