Can you check my answers for 3a and 3b

Situation 3 One of Current Designs' competitive advantages is found in the ingenuity of its owners and CEO, Mike Cichanowski. His involvement in the design of kayak molds and production techniques has led to Current Designs being recognized as an industry leader in the design and production of kayaks. This ingenuity was evident in an improved design of one of the most important component of a kayak, the seat. The "Revolution Seating System" is one-of-a-kind, rotating axis seat that gives unmatched, full contact, under-leg support. It is quickly adjustable with a lever-lock system that allows for a customizable seat position that maximizes comfort for the rider. Having just designed the "Revolution Seating System", Current Designs must now decide whether to produce the seats internally or buy them from an outside supplier. The costs for Current Designs to produce the seats are as follows. Direct materials Variable overhead $36/unit $27/unit Direct labor Fixed overhead $21.60/unit $36,000 Current Designs will need to produce 5,400 seats this year; 25% of the fixed overhead will be avoided if the seats are purchased from an outside vendor. After soliciting prices from outside suppliers, the company determined that it will cost $90 to purchase a seat from an outside vendor. Instructions (a) Prepare an incremental analysis showing whether Current Designs should make or buy the "Revolution Seating System." (b) Would your answer in (a) change if the productive capacity released by not making the seats could be used to produce income of $36,000? Situation 3 (a) Prepare an incremental analysis showing whether Current Designs should make or buy the "Revolution Seating System." Make Net Income Increase (Decrease) $194,400.00 $116,640.00 Buy $0.00 $0.00 $194.400.00 $116,640.00 $145 800.00 $0.00 $145,800.00 Direct materials Direct labor Variable mfg. costs Fixed mfg. costs Purchase price Total annual cost $36,000.00 $27,000.00 $9.000.00 $0.00 $496.000.00 ($486,000.00) ($20,160.00) $492,840.00 $513,000.00 Based solely on financial considerations, Current Designs should indicate by placing an "X"in the appropriate cell below) Make Buy 8 Points Situation 3 (b) Would your answer in (a) change if the productive capacity released by not making the seats could be used to produce income of $36,000? Make Buy $492,840.00 Total annual cost Opportunity cost Total cost $513,000.00 ($36,000.00) $477,000.00 Net Income Increase (Decrease) ($20,160.00) $36,000.00 $15,840.00 $492.840.00 Based solely on financial considerations, Current Designs should indicate by placing an "X"in the appropriate cell below) Make Buy 8 Points