Carla Vista 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 fabor cost. The direct materlals and direct labor cost per unit to make the bicycle seats are $8 and $9, respectively. Normaf production is 48,000 bicycles per year. A supplier offers to make the bicycle seats at a price of $21 each. If the bicycle company accepts this offer, all variable manufacturing costs will be eliminated, but the $28,800 of foed 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 nagative amounts using either a nenotive sign preceding the number eg. 45 or parentheses eg. (45). Do not leave any field blank. Enter 0for the amounts)