Pottery Oriole 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 prodction at the rate of 54% of direct labor cost. The direct materials and direct labor cost per unit to make a pair of finials are $ 4 and $5, respectively. Normal production is 25.100 curtain rods per year. A supplier offers to make a pair of finials at a price of $ 12.75 per unit. If Pottery Oriole accepts the supplier's offer, all variable manufacturing costs will be eliminated, but the $ 44,800 of fixed manufacturing overhead currently being charged to the finals 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 c.9.45 or parentheses es. (45).) Make Net Income Increase (Decrease) Buy Direct materials 1004001 0 Direct labor 125500 Variable overhead costs 54216 Make Net Income Increase (Decrease) Buy Direct materials 100400 $ 0 $ Direct labor 125500 i 0 Variable overhead costs 54216 Fixed manufacturing costs 44800 i 448001 Purchase price 0 320025 Total annual cost 324916 $ 364825 $ (b) Should Pottery Oriole buy the finials? No : Pottery Oriole should not buy the finals