Carla Vista Pets has recently started to manufacture talking toy pets. The cost structure to manufacture 12,300 of these toy pets is as follows: Carla Vista Pets is approached by Vaughn Inc., which offers to make the toy pets for $78 per unit. Using incremental analysis, determine whether Carla Vista Pets should accept this offer under each of the following independent assumptions: Prepare an incremental analysis. Assume that $86,100 of the fixed overhead cost (in making 12,300 of the toy pets) is avoidable. (Enter savings with a negative sign preceding the number e.g. 15,000 or parenthesis, e.g. (15,000). While alternate approaches are possible, irrelevant fixed costs should be included in both options when solving this problem.) Should Carla Vista Pets continue to make the pets or buy the pets