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The management of Cullumber Manufacturing Comparw is trying to decide whether to continue manufacturing a part or to buy 1 from an outside supplier. The part. called CiSCO, is a componen of the comparw's firsthed prodact. The following information was collected from the accounting records and productiondata for the year endiag December 31,2022 . 1. 8.000 units of CISCO were produced in the Machining Denartment. 2. Variable manuacturing costs applicable to the production of eak CiscO unit were: direct materiaks $4,61, direct abor \$4.48, indirect labor $0.48, usilities $0.41 3. Fioed manufacturine costs applicable to the production of CisCO were: As variable manufacturing and direct fixed costs will be eliminated it CisCO is purchased. Alocaeed costs will not be esimunated if CisCO is purchased. 5 if CISCO is purchased, tive fuxed manutacturing costv allocated to ClSCO will have to be abtarbed br other production departments. 4. The loweit quotation for 8,000Cl5CO units from a supplier is 580,520 5. H CISCO units are purchased. frei fit and inspection contswould be $0.35 per unit, and recelving costs totaline $1.280 peicher: 5. 11 CiSCO units are purchasced fre ant and inspecte (a) Prepare an incrervental analysis for C15CO. (Enter negative amounts using either a negative sian preceding the number ns. A 45 of porentheses eg. (45)} (b) Based en your analysis. what decision should management make? The compary should (c) Would the decision be different if Cullumber Company has the opportunity to produce 53000 of net intame with the faclities currentiy being used to manufacture CISCO