Crane Bicycle Company manufactures its own seats for its bicycles. The company is currently operating at 100 capacity. Variable manulacturing overhead is charged to production at the rate of 60% of direct labor cost. The direct materials and direct iabor cost per unit to make the bicycle seats are $8 and $9, respectively. Normal production is 52.000 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 $31.200 of fued manufacturing overhead currently being charged to the bicycle seats will have to be absorbed by other products. (a) Prepare the incremental analyuis for the decision to make or buy the bicycle seats. (Enter negative omounts using either a neative sigm precedins the number es. 45 or parentheses es. (45). Do not leave any feld blank. Fnter Ofor the amounts)