Been manufacturing its own hnials for its curtain rods. The company is currently operating at 100% of capacity and variable manufacturing ovelhead is charged to production at the rate of 60% of direct labor cost. The direct materials and direct labor cost per unit to make a pair of finials are $4 and $5, respectively. Normal production is 26,600 curtain rods per year. A supplier offers to make a pair of finials at a price of $13.25 per unit. If Carla Vista accepts the supplier's offer, all variable manufacturing costs will be eliminated, but the $42,600 of fixed manufacturing overhead currently being charged to the finials will have to be absorbed by other products. (a) Prepare the incremental analysis for the decision to make or buy the finials. (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses eg (45).) Net Income Make Buy Increase (Decrease) Direct materials $ Direct labor Variable overhead costs Fixed manufacturing costs Purchase price Total annual cost $