Blossom Bicycle Company manufactures its own seats for its bicycles. The company is currently operating at 100\% capacity. Variable manufacturing overhead is charged to production at the rate of 60% of direct labor cost. The direct materials and direct labor cost per unit to make the bicycle seats are $8 and $9, respectively. Normal production is 51,000 bicyeles peryear: A supplier offers to make the bicycle seats at a price of 521 each. If the bicycle company accepts this offer, ail variabie manufacturine costs will be eliminated, but the $30,800 of fixed manufacturing overhead currently being charged to the bicycle seats will have to be absorbed by other products Prepare the incremental analysis for the decision to make or buy the bicycle seats. (Enter negative amounts using either a negotive sign precedling the number es. -45 or porentheses e.s. (45). Do not leave any field blank. Enter 0 for the amounts)