Paramount Bikes, Inc., makes and uses 10,000 derailleurs in manufacturing its bicycles each year. Derailleurs currently cost the company the following amounts to make: Direct materials: $50,000 Direct labor: $59,000 Variable manufacturing overhead: $37,000 Fixed manufacturing overhead: $64,000 Paramount Bikes, Inc., has been approached by an outside supplier that will provide derailleurs at a price of $18,50 per unit. If Paramount Bikes, Inc., stops producing derailleurs, the direct materials, direct labor, and variable manufacturing overhead will be eliminated, as will $24,000 of the fixed manufacturing overhead. (a) Use incremental analysis to determine the impact on the company's operating income if Paramount Bikes, Inc. decides to buy the derailleurs from the supplier. Show with properly.labeled computation. (b) If not making the derailleurs will enable the company to rent a portion of the factory to another business for $25,000 per year, will it make sense to buy the derailleurs from the supplier? Show with properly-labeled computation