Marichal Enterprises, a company that manufactures sail boards, is currently operating at 70% capacity, producing 30,000 units a year. To use more capacity, the manager has been considering the manufacture of its own sails rather than purchasing them from an outside supplier. Currently the company purchases the sails for $102 each. Estimates show that the company can manufacture their own sails with the following manufacturing costs: $50 for direct materials, $40 for direct labor, $10 for variable manufacturing overhead, and $30 for fixed manufacturing overhead. With the current capacity available, the company could produce all the sails required by incurring an additional $15,000 in fixed manufacturing overhead. REQUIRED:( Should the company make or buy the sails? Prepare an appropriate analysis to support your answer Suppose the company could rent out part of the factory for $50,000 that would otherwise be used to manufacture sails. How would your decisiorn change? Prepare an appropriate analysis to support your answer. (2)