Cullumber Industries incurs unit costs of $ 7($ 5 variable and $2 fixed) in making an assembly part for its finished product. A supplier offers to make 14,700 of the assembly part at $6 per unit. If the offer is accepted, Cullumber will save all variable costs but no fixed costs. Prepare an analysis showing the total cost saving, if any, that Cullumber will realize by buying the part (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses eg (45)) Make Buy Net Income Increase (Decrease) Variable manufacturing costs Fixed manufacturing costs Purchase price Total annual cost $ The decision should be to the part Pharoah Street Inc. makes unfinished bookcases that it sells for $59. Production costs are $38 variable and $10 fixed. Because it has unused capacity. Pharoah Street is considering finishing the bookcases and selling them for $73. Variable finishing costs are expected to be $6 per unit with no increase in fixed costs. Prepare an analysis on a per unit basis showing whether Pharoah Street should sell unhnished or finished bookcases. (Enter negative amounts using either a negative sign preceding the number es.-45 or parentheses es (451) Sell Process Further Net Income Increase (Decrease) Sales price per unit $ $ Cost per unit Variable Fixed Total Net Income per unit The bookcase should be sold without further processing should be processed further Textbook and Medis