please correct my errors. thank you!

Pottery Ranch Inc, has been manufacturing its own finials for its curtain rods. The company is currently operating at 100% of capacity and variable manufacturing overhead is charged to production at the rate of 50% of direct labor cost. The direct materials and direct labor cost per un to make part of $3.92 4.64 respectively. Normal production is 26,000 carton rods per year A supplier offers to make a pair of finals at a price of $13.30 per unit. If pottery Ranch Bccepts the supe hers offer, varable manucturing costs will be climated, but the $46,700 of foxed manufacturing overhead currently being charged to the finals will have to be absorbed by other products Prepare an incremental analysis to decide if Pottery lanch should buy the finals (interiregative an 45 or parentheses g. (45) Net Income Increase (Decrease Buy Direct materials 101920 101920 Direct labe 12000 Variable overhead costs 1 6 5140 III JUU Fived manufacturing costs Purchase price Total annuslast i 206706 (39094) (c) Would your answer be different in (b) if the productive capacity released by not making the finals could be used to produce income of $66,1942 Yes decrease income would