blossom ranch Inc has been manufacturing its own finials for its curtain rods the company is currently operating at 100% of capacity and variable manufacturing overhead is charged to production at thr rate of 68% 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 producation is 253000 curtain rods pee year A supplier offers to make to make a pair of finials at a price of 12.95 per unit if blossom ranch accepts the suppliers offer at variable manufacturing costs will be eliminated but the $46400 of fixed manufacturing overhead currently being changed to the finials will have to be absorbed by other products prepare the incremental analysis for the decision to make or buy the final