One of Current Designs competitive advantages is found in the ingenuity of its owner and CEO, Mike Cichanowski. His involvement in the design of kayak molds and production techniques has led to Current Designs being recognized as an industry leader in the design and production of kayaks. This ingenuity was evident in an improved design of one of the most important components of a kayak, the seat. The Revolution Seating System is a one-of-a-kind, rotating axis seat that gives unmatched, full-contact, under-leg support. It is quickly adjustable with a lever-lock system that allows for a customizable seat position that maximizes comfort for the rider. Having just designed the Revolution Seating System, Current Designs must now decide whether to produce the seats internally or buy them from an outside supplier. The costs for Current Designs to produce the seats are as follows. Direct materials $24 /unit Direct labor $18 /unit Variable overhead $12 /unit Fixed overhead $20,000 Current Designs will need to produce 2,950 seats this year; 26% of the fixed overhead will be avoided if the seats are purchased from an outside vendor. After soliciting prices from outside suppliers, the company determined that it will cost $57 to purchase a seat from an outside vendor. (a) Prepare an incremental analysis showing whether Current Designs should make or buy the Revolution Seating System. (Enter decrease in net income then enter with a negative sign preceding the number or parenthesis, e.g. -15,000 or (15,000).) Make Buy Net Income Increase (Decrease) Direct Materials $enter a dollar amount $enter a dollar amount $enter a dollar amount Direct Labor enter a dollar amount enter a dollar amount enter a dollar amount Variable Manufacturing Costs enter a dollar amount enter a dollar amount enter a dollar amount Fixed Manufacturing Costs enter a dollar amount enter a dollar amount enter a dollar amount Purchase Price enter a dollar amount enter a dollar amount enter a dollar amount Total Annual Cost $enter a total amount $enter a total amount $enter a total amount Current Designs should select an option the Revolution Seating System. eTextbook and MediaAssistance Used Attempts: 0 of 3 used Using multiple attempts will impact your score. 10% score reduction after attempt 2 (b) The parts of this question must be completed in order. This part will be available when you complete the part above.