Current Attempt in Progress Carla Vista 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 66% of direct labor cost. The direct materials and direct labor cost per unit to make a pair of finials are $4 and 55, respectively. Normal production is 34,300 curtain rods per year. A supplier offers to make a pair of finals at a price of $13.05 per unit. It Carta Vista accepts the supplier's offer, all variable manufacturing costs will be eliminated, but the $45,700 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 decision to make or buy the finiats. (Enter negative amounts using either a negutive sign preceding the numbers. 45 or parentheses eg. (451) Net Income Increase Decrease) Make Buy Direct materials Direct labor Variable overhead costs Fixed manufacturing costs Purchase price 5 Make Buy Increase (Decrease) Direct materials $ $ Direct labor Variable overhead costs Fixed marufacturing costs Purchase price Total annual cost $ (b) Should Carla Vista buy the finials? Carla Vista should the finals (c) Would your answer be differentin (b) if the productive capacity released by not making the finals could be used to produce income of $34,225? income would by s