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 $$4$ and $$5,$ respectively. Normal production is $26,600$ curtain rods per year.

A supplier offers to make a pair of finials at a price of $$13\mathrm{.}25$ per unit. If Cullumber Ranch accepts the supplier's offer, all variable manufacturing costs will be eliminated, but the $$42,600$ of fixed manufacturing overhead currently being charged to the finials will have to be absorbed by other products.

$($a$)$

Prepare the incremental analysis for the decision to make or buy the finials. $($Enter negative amounts using either a negative sign preceding the number e$.$g$.-45$ or parentheses e$.$g$.(45).)$

$\backslash$table$[[,$Make,Buy,$\backslash$table$[[$Net Income$],[$Increase $($Decrease$)]]],[$Direct materials,$$,$$$,$$