Novak Company purchases sails and produces sailboats. It currently produces 1,290 sailboats per year, operating at normal capacity, which is about 80% of full capacity. Novak purchases sails at $273 each, but the company is considering using the excess capacity to manufacture the sails instead. The manufacturing cost per sail would be $91.59 for direct materials, $85.99 for direct labor, and $90 for overhead. The $90 overhead is based on $78,100 of annual fixed overhead that is allocated using normal capacity. The president of Novak has come to you for advice. It would cost me $267.58 to make the sails, she says, but only $273 to buy them. Should I continue buying them, or have I missed something? Prepare a per unit analysis of the differential costs. (Round answers to 2 decimal places, e.g. 15.25. If amount decreases net income then enter the amount using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Make Sails Buy Sails Net Income Increase (Decrease) Direct material $ $ $ Direct labor Variable overhead Purchase price Total unit cost $ $ $ Should Novak make or buy the sails? Novak should the sails. If Novak suddenly finds an opportunity to rent out the unused capacity of its factory for $77,000 per year, would your answer to previous part change? . This is because the net income will by $.