Blossom Company purchases sails and produces sailboats. It currently produces 1,210 sallbosts per year, operating at normal capacity, which is about 80% of full capacity. Blossom purchases sails at $254 each, but the company is considering using the excess capacity to manufacture the sails instead. The manufacturing cost per sail would be $93 for direct materials, $87 for direct labor, and $90 for total manufacturing overhead. The $90 total manufacturing overhead includes $78,650 of annual fixed overhead that is allocated usingnormal capacity. The president of Blossom has come to you for advice. "It would cost me $270 to make the salls" she says, "but only $254 to buy them. Should 1 continue buying them, or have I missed something? (a) Prepare a per unit analysis of the differential costs. (Enter negative amounts using either a negative sign preceding the number es. -45 or parentheses es. (45)) Prepare a per unit analysis of the differential costs. (Enter negative amounts usirg either a negathe sign preceding the number eg. -45 or parentheseseg. (45)) Should Blossom make or buy the sails? Blossom should the salls