Pottery Ranch Inc. has been manufacturing its own fials 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 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 finals at a price of $13.45 per unit. If Pottery Ranch accepts the supplier's offer all variable manufacturing costs will be eliminated, but the $45.300 of fred manufacturing overhead currently being changed to the finals will have to be absorbed by other products Prepare the incremental analysis for the decision to make or buy the t e a m here c eding the numbers or parentheses 16 Make Net Income Increase (Decrease Direct materials Direct labo Variable overhead costs Fund manufacturing costs Purchase price Total al cost Should Pottery Ranch by the fils Pottery Ranch should Would your answer be different in the productive capacity and by not making the final could be used income would by