Cullumber Company purchases sails and produces sailboats. It currently produces 1.230 sailboats per year, operating at normal capacity, which is about 80% of full capacity. Cullumber purchases sails at $255 each, but the company is considering using the excess capacity to manufacture the sails instead. The manufacturing cost per sail would be $94 for direct materials, $80 for direct labor, and $90 for overhead. The $90 overhead is based on $78,720 of annual fixed overhead that is allocated using normal capacity. The president of Cullumber has come to you for advice. "It would cost me $264 to make the sails," she says, "but only $255 to buy them. Should I continue buying them, or have I missed something?" Prepare a per unit analysis of the differential costs. (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses e.g. (45)) Make Sails Buy Sails Net Income Increase (Decrease) Direct material $ Direct labor Variable overhead Purchase price Total unit cost $