Cullumber Ranch Inc, has been manufacturing its own finlals 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 54% 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 25,100 curtain rods per year. A supplier offers to make a pair of finials at a price of $13.45 per unit. If Cullumber Ranch accepts the supplier's offer, all variable manufacturing costs will be eliminated, but the $45,300 of fixed manufacturing overhead currently being charged to the finials will have to be absorbed by other products. (b) Should Cullumber Ranch buy the finials? , Cullumber Ranch should the finlals. (c) Would your answer be different in (b) if the productlve capacity released by not making the finlals could be used to produce income of $51,900