Ivanhoe Company purchases sails and produces sailboats. It currently produces 1,270 sailboats per year, operating at normal capacity. which is about 80% of full capacity. Ivanhoe purchases sails at $262 each, but the company is considering using the excess capacity to manufacture the sails instead. The manufacturing cost per sail would be $97 for direct materials, $88 for direct labor, and $90 for total manufacturing overhead. The $90 total manufacturing overhead includes $78.740 of annual fixed overhead that is allocated using normal capacity. The president of Ivanhoe has come to you for advice. "It would cost me $275 to make the sails," she says, "but only $262 to buy them. Should I continue buying them, or have I missed something? Preparea per unit analysis of the differential costs. (Enter negative amounts using cither a negative sign preceding the number eg. -45 or porentheues ey. (45). Should Ivanhoe make or buy the sails? Wranhoeshould the sails