Pottery Crane Inc. has been manufacturing its own finials for its curtain rodsThe company is currently operating at $100\%$ of capacity and variable manufacturing overhead is charged to production at the rate of $56\%$ of direct labor costThe direct materials and direct labor cost per unit to make a pair of finials are $$4$ and $$5,$ respectively $.$ Normal production is $31,100$ curtain rods per year. A supplier offers to make a pair of finials at a price of $$13\mathrm{.}30$ per unitIf Pottery Crane accepts the supplier's offer, all variable manufacturing costs will be eliminated $,$ but the $$47,500$ of fixed manufacturing overhead currently being charged to the finials will have to be absorbed by other products. $($a$)$ Prepare the incremental analysis for the decision to make or buy the finials. $($Enter negative amounts using either a negative sign preceding the number eg $45$ or parentheses eg$.(45)$ Make Net Income Increase $($Decrease $)$ Buy Direct materials $ Direct labor Variable overhead costs Fixed manufacturing costs Purchase price Total annual cost