(a) thenimber ese 45 or porentheseres (45) Pottery Ranch inc. has been manufacturing its own finiats for its cuetain rods. The compary Is currently operating at 1008 of capacity and variable manufacturing overhead is charged to productionat therate of 66 \% of direct labor cost. The direct mitleeials ind diroct Iabor cost per unit to makea pair of finials are 54 and $5, respectively, Nomal production is 34,300 curtain rodis per year A supplier offers to make a pair of finalsat a price of $1360 per unit. If Pottery Ranch accepts the supplicr's ofter all variable manufacturing costs will be eliminated, but the $45:700 or foed manufacturing overbead currently being charged to the finkis will have to be abrorbed by other products (a) the number eq -45 or parentheses e3. 145 ) Diresthation Variable overhead costi Fued manufscturing costs Purchase price Total anual cost Not Income Increase (becrease) 47615 xrasis