Blossom Company purchases sails and produces sailboats. It currently produces 1.210 sailboats 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 overhead. The $90 overhead is based on $78,650 of annual fixed overhead that is allocated using normal capacity. The president of Blossom has come to you for advice. "It would cost me $270 to make the sails" she says, "but only $254 to buy them. Should I continue buying them, or have I missed something?" Prepare a per unit analysis of the differential costs. (Enter negative amounts using either a negative sign preceding the number e.g.-45 or parentheses e.g. (45).) Make Sails Buy Sails Net Income Increase (Decrease) Buy Sails Direct material $ Direct labor Variable overhead Purchase price Total unit cost $ $ Should Blossom make or buy the sails? Blossom should the sails. eTextbook and Media If Blossom suddenly finds an opportunity to rent out the unused capacity of its factory for $77,500 per year, would your answer to part (a) change? . This is because the net income will by $