Crane Pets has recently started to manufacture talking toy pets, The cost structure to manufacture 11,600 of these toy pets is as follows: Crane Pets is approached by Windsor Inc, which offers to make the toy pets for $81 per unit. Using incremental analysis, determine whether Crane Pets should accept thls offer under each of the following independent assumptions. Prepare an incremental analysis. Assume that $139.200 of the fixed overhead cost (in making 11,600 of the toy pets) is avoidable. (Enter savings with a negative sign preceding the number eg- 15,000 or parenthesis, e3. (15,000). While alternate opprooches are possible, irrelevant fored costs should be included in both options when solving this problem) Should Crane Pets continue to make the pets or buy the pets