Exercise 12-5 (Part Level Submission) Pronghorn Inc. has been manufacturing its own finals for its curtain rods. The company is currently operating at 100% of capacity and variable manufacturing wehead he charged to production at the rate of 61% of direct labor cost. The direct materials and direct labor cost per unit to make a pair of finals are $3.73 1.6 respectively. Normal production is 33,300 curtain rods per year A supplier offers to make a pair of finals at a price of $12.90 per unit. If Pronghom accepts the suppliers offer, all variable manufacturing costs will be inated, but the $49,200 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 final (Round answers to decimal places, ... su amount decreases et in the enter the amount using either a negative sin preceding the numbered or parentheses es (45)) Net Income Increase (Decrease) Make Buy Direct materials 5 Direct labor Variable overhead costs Fixed manufacturing costs Purchase price Total annual cost