Cullumber Ranch Inc. has been manufacturing its own finials for its curtain rods. The company is currently operating at 100% of capacity, and variable manufacturing overhead is charged to production at the rate of 60% of direct labor cost. The direct materials and direct labor cost per unit to make a pair of finials are 54 and 55, respectively, Normal production is 26,600 curtain rods per year. A supplier offers to make a pair of finiats at a price of $13.25 per unit. If Cullumber Ranch accepts the supplier's offer, all variable manufacturing costs will be eliminated, but the $ 42,600 of fixed manufacturing overhead currently being charged to the finals will have to be absorbed by other products (a) Prepare the incremental analysis for the deckslon to make or try the finals. (Enter negative amounts using either a negative sign precedrus the numbers, 45 or parentheses es (451) Make Buy Net Income Increase (Decrease) Direct materials Direct labor Variable overhead costs Fixed manutacturing costs Variable overhead costs Fixed manufacturing costs Purchase price Total annual cost $ $ $ (b) Should Cullumber Ranch buy the finials? Cullumber Ranch should the fnials (c) Would your answer be different in (b) if the productive capacity released by not making the finials could be used to produce income of $ 37,700? income would by $