Pottery Ranch Inc. has been manufacturing its own finals 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% direct labor cost. The direct materials and direct labor cost per unit to make a pair of finals are 13.81 and $4.77, respectively. Normal production is 25,100 curtain rods per year. A supplier offers to make a pair of finals at a price of $12.75 per unit. If Pottery Ranch accepts the supplier's offer, an 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 an incremental analysis to decide if Pottery Ranch should buy the finals. (Round answers to 0 decimal places, e.g. 1250. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) (b) Should Pottery Ranch buy the finals? pottery Ranch should the finals. (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 $48,017? income would by $